Washington § 79.19.110 - Lands for commercial, industrial, or residential use — Payment of in-lieu of property tax — Distribution.

Full text of Washington Revised Code of Washington § 79.19.110 — Lands for commercial, industrial, or residential use — Payment of in-lieu of property tax — Distribution., with citation guidance and answers to common questions.

§ 79.19.110. Lands for commercial, industrial, or residential use — Payment of in-lieu of property tax — Distribution.

Lands purchased by the department for commercial, industrial, or residential use shall be subject to payment of in-lieu of real property tax for the period in which they are held in the land bank. The in-lieu payment shall be equal to the property taxes which would otherwise be paid if the land remained subject to the tax. Payment shall be made at the end of the calendar year to the county in which the land is located. If a parcel is not held in the land bank for the entire year, the in-lieu payment shall be reduced proportionately to reflect only that period of time in which the land was held in the land bank. The county treasurer shall distribute the in-lieu payments proportionately in accordance with RCW 84.56.230 as though such moneys were receipts from ad valorem property taxes.
[ 2003 c 334 s 533; 1984 c 222 s 10. Formerly RCW 79.66.100.]

Notes

Intent—2003 c 334: See note following RCW 79.02.010.

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

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Frequently Asked Questions About Washington § 79.19.110

What does Revised Code of Washington § 79.19.110 cover?

Section 79.19.110 ("Lands for commercial, industrial, or residential use — Payment of in-lieu of property tax — Distribution.") 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.

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Is this the official text of Washington law?

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