Washington § 36.95.110 - Liability for delinquent tax and costs.

Full text of Washington Revised Code of Washington § 36.95.110 — Liability for delinquent tax and costs., with citation guidance and answers to common questions.

§ 36.95.110. Liability for delinquent tax and costs.

Any person owing the excise tax provided for under this chapter and who fails to pay the same within sixty days after the board or the county treasurer has sent the tax bill to him or her, shall be deemed to be delinquent. Such person shall be liable for all costs to the county or district attributable to collecting the tax but no such excise tax or costs, nor any judgment based thereon, shall be deemed to create a lien against real property.
[ 2009 c 549 s 4159; 1981 c 52 s 3; 1971 ex.s. c 155 s 11.]

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 36.95.110

What does Revised Code of Washington § 36.95.110 cover?

Section 36.95.110 ("Liability for delinquent tax and costs.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 36.95.110?

A common citation format is "Revised Code of Washington § 36.95.110" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 36.95.110 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.