Revised Code of Washington

Wash. Rev. Code § 35.49.130 (2026)

Tax liens—City may protect assessment lien at foreclosure sale

✓ current as of May 2026

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If any property situated in a local improvement district or utility local improvement district created by a city or town is offered for sale for general taxes by the county treasurer, the city or town shall have power to protect the lien or liens of any local improvement assessments outstanding against the whole or portion of such property by purchase at the treasurer's foreclosure sale.

[ 1995 c 38 s 2; 1994 c 301 s 4; 1965 c 7 s 35.49.130. Prior: (i) 1911 c 98 s 63; RRS s 9416. (ii) 1929 c 143 s 1, part; 1925 ex.s. c 170 s 1, part; 1911 c 98 s 40, part; RRS s 9393, part.]

Notes:

Acts of municipal officers ratified and confirmed—1995 c 38: See note following RCW 3.02.045.

Notes of Decisions

Cited in 2 cases, 1969–1977 · leading case: City of Ephrata v. Each & Every Lot, 461 P.2d 574 (Wash. Ct. App. 1969).

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City of Ephrata v. Each & Every Lot, 461 P.2d 574 (Wash. Ct. App. 1969). · cites it 5× “The trial court held that because the city had notice of the sale but failed to appear and protect its liens by purchase or otherwise as provided in RCW 35.49.130, the liens were lost and defendants took title free and clear of all liens.”

Palzar v. City of Tacoma, 565 P.2d 1191 (Wash. Ct. App. 1977). “130 provides in pertinent part: "If any property situated in a city or town is offered for sale for general taxes, the city or town shall have power to protect the lien or liens of any local improvement assessments outstanding against the whole or portion of such property by…”

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