Washington § 84.38.130 - When deferred assessments or taxes become payable.

Full text of Washington Revised Code of Washington § 84.38.130 — When deferred assessments or taxes become payable., with citation guidance and answers to common questions.

§ 84.38.130. When deferred assessments or taxes become payable.

Special assessments and/or real property tax obligations deferred under this chapter become payable together with interest as provided in RCW 84.38.100:
(1) Upon the sale of property which has a deferred special assessment and/or real property tax lien upon it.
(2) Upon the death of the claimant with an outstanding deferred special assessment and/or real property tax lien except a surviving spouse, surviving domestic partner, heir, or devisee who is qualified under this chapter may elect to incur the special assessment and/or real property tax lien, which is then payable by that spouse, domestic partner, heir, or devisee as provided in this section.
(3) Upon the condemnation of property with a deferred special assessment and/or real property tax lien upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070.
(4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.
(5) Upon the failure of any condition set forth in RCW 84.38.030.
[ 2019 c 453 s 7; 2008 c 6 s 704; 1984 c 220 s 26; 1975 1st ex.s. c 291 s 38.]

Notes

Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

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

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Frequently Asked Questions About Washington § 84.38.130

What does Revised Code of Washington § 84.38.130 cover?

Section 84.38.130 ("When deferred assessments or taxes become payable.") 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 § 84.38.130?

A common citation format is "Revised Code of Washington § 84.38.130" (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 § 84.38.130 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.