Washington § 84.38.120 - Payments to local improvement or taxing districts.

Full text of Washington Revised Code of Washington § 84.38.120 — Payments to local improvement or taxing districts., with citation guidance and answers to common questions.

§ 84.38.120. Payments to local improvement or taxing districts.

After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall pay, from amounts appropriated for that purpose, to the treasurers of such municipal corporations said amounts, equivalent to the amount of special assessments and/or real property taxes deferred, to be distributed to the local improvement or taxing districts which levied the taxes so deferred: PROVIDED, That when taxes are deferred as provided in RCW 84.64.050, the department shall pay to the treasurer of the county the amount equivalent to all taxes, foreclosure costs, interest, and penalties accrued to the date the declaration to defer is filed.
[ 2000 c 103 s 27; 1988 c 222 s 13; 1984 c 220 s 25; 1975 1st ex.s. c 291 s 37.]

Notes

Effective date—1984 c 220 s 23: *"Section 23 of this act shall take effect July 1, 1985." [ 1984 c 220 s 29.]
*Reviser's note: Due to a Senate amendment to House Bill No. 1201 (1984 c 220), "section 23" became "section 25." During enrolling, "section 23" was renumbered as "section 25" under the mandate in the amendment to "renumber the sections consecutively and correct any internal references accordingly," but the internal reference to "section 23" was not changed. "Section 23 of this act" consists of the 1984 c 220 amendment to RCW 84.38.100. "Section 25 of this act" consists of the 1984 c 220 amendment to RCW 84.38.120.

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

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Frequently Asked Questions About Washington § 84.38.120

What does Revised Code of Washington § 84.38.120 cover?

Section 84.38.120 ("Payments to local improvement or taxing districts.") 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 § 84.38.120?

A common citation format is "Revised Code of Washington § 84.38.120" (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 § 84.38.120 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

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