Washington § 82.46.040 - Tax is lien on property — Enforcement.

Full text of Washington Revised Code of Washington § 82.46.040 — Tax is lien on property — Enforcement., with citation guidance and answers to common questions.

§ 82.46.040. Tax is lien on property — Enforcement.

Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
[ 1990 1st ex.s. c 17 s 39; 1990 1st ex.s. c 5 s 4; 1982 1st ex.s. c 49 s 14.]

Notes

Reviser's note: This section was amended by 1990 1st ex.s. c 5 s 4 and by 1990 1st ex.s. c 17 s 39, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

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

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Frequently Asked Questions About Washington § 82.46.040

What does Revised Code of Washington § 82.46.040 cover?

Section 82.46.040 ("Tax is lien on property — Enforcement.") 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 § 82.46.040?

A common citation format is "Revised Code of Washington § 82.46.040" (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 § 82.46.040 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.