Washington § 84.38.140 - Collection of deferred assessments or taxes.

Full text of Washington Revised Code of Washington § 84.38.140 — Collection of deferred assessments or taxes., with citation guidance and answers to common questions.

§ 84.38.140. Collection of deferred assessments or taxes.

(1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the county treasurer in the manner provided for in chapter 84.56 RCW. For purposes of collection of deferred taxes, the provisions of chapters 84.56, 84.60, and 84.64 RCW are applicable.
(2) When any deferred special assessment and/or real property taxes together with interest are collected the moneys must be deposited in the state general fund.
(3) The department may charge off as finally uncollectible any amount deferred under this chapter or chapter 84.37 RCW, including accrued interest, if the department is satisfied that there are no cost-effective means of collecting the amount due.
[ 2013 c 221 s 9; 2001 c 299 s 18; 1984 c 220 s 27; 1975 1st ex.s. c 291 s 39.]

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

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Frequently Asked Questions About Washington § 84.38.140

What does Revised Code of Washington § 84.38.140 cover?

Section 84.38.140 ("Collection of deferred assessments or taxes.") 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 § 84.38.140?

A common citation format is "Revised Code of Washington § 84.38.140" (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 § 84.38.140 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.

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