Washington § 87.03.265 - Lien of assessment.

Full text of Washington Revised Code of Washington § 87.03.265 — Lien of assessment., with citation guidance and answers to common questions.

§ 87.03.265. Lien of assessment.

The assessment upon real property shall be a lien against the property assessed, from and after the first day of January in the year in which it is levied, but as between grantor and grantee such lien shall not attach until the county treasurer has completed the property tax roll for the current year's collection and provided the notification required by RCW 84.56.020 in the year in which the assessment is payable, which lien shall be paramount and superior to any other lien theretofore or thereafter created, whether by mortgage or otherwise, except for a lien for prior assessments, and such lien shall not be removed until the assessments are paid or the property sold for the payment thereof as provided by law. And the lien for the bonds of any issue shall be a preferred lien to that of any subsequent issue. Also the lien for all payments due or to become due under any contract with the United States, or the state of Washington, accompanying which bonds of the district have not been deposited with the United States or the state of Washington, as in RCW 87.03.140 provided, shall be a preferred lien to any issue of bonds subsequent to the date of such contract.
[ 2009 c 350 s 5; 1939 c 171 s 2; 1921 c 129 s 15; 1915 c 179 s 13; 1913 c 165 s 11; 1889-90 p 684 s 23; RRS s 7441. Formerly RCW 87.32.100.]

Notes

Acquisition, construction, and operating funds—Tolls and assessments, alternative methods of—Liens, foreclosure of—Delinquencies by tenants: RCW 87.03.445.
Delinquent assessments: Chapter 87.06 RCW.

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Frequently Asked Questions About Washington § 87.03.265

What does Revised Code of Washington § 87.03.265 cover?

Section 87.03.265 ("Lien of assessment.") 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 § 87.03.265?

A common citation format is "Revised Code of Washington § 87.03.265" (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 § 87.03.265 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.