Washington § 84.48.110 - Transcript of proceedings to county assessors — Delinquent tax for certain preceding years included.

Full text of Washington Revised Code of Washington § 84.48.110 — Transcript of proceedings to county assessors — Delinquent tax for certain preceding years included., with citation guidance and answers to common questions.

§ 84.48.110. Transcript of proceedings to county assessors — Delinquent tax for certain preceding years included.

After certifying the record of the proceedings of the department in accordance with RCW 84.48.080, the department shall transmit to each county assessor a copy of the record of the proceedings of the department, specifying the amount to be levied and collected for state purposes for such year, and in addition thereto it shall certify to each county assessor the amount due to each state fund and unpaid from such county for the fifth preceding year, and such delinquent state taxes shall be added to the amount levied for the current year. The department shall close the account of each county for the fifth preceding year and charge the amount of such delinquency to the tax levies of the current year. These delinquent taxes are not subject to chapter 84.55 RCW. All taxes collected on and after the first day of July last preceding such certificate, on account of delinquent state taxes for the fifth preceding year shall belong to the county and by the county treasurer be credited to the current expense fund of the county in which collected.
[ 2017 3rd sp.s. c 13 s 306. Prior: 1994 c 301 s 44; 1994 c 124 s 32; 1987 c 168 s 1; 1984 c 132 s 4; 1981 c 260 s 17; prior: 1979 ex.s. c 86 s 4; 1979 c 151 s 185; 1973 c 95 s 11; 1961 c 15 s 84.48.110; prior: 1925 ex.s. c 130 s 71; RRS s 11223; prior: 1899 c 141 s 5; 1897 c 71 s 61; 1893 c 124 s 62; 1890 p 558 s 76.]

Notes

Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.

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

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Frequently Asked Questions About Washington § 84.48.110

What does Revised Code of Washington § 84.48.110 cover?

Section 84.48.110 ("Transcript of proceedings to county assessors — Delinquent tax for certain preceding years included.") 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 § 84.48.110?

A common citation format is "Revised Code of Washington § 84.48.110" (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 § 84.48.110 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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