Wash. Rev. Code » Title 35 · Chapter 35.49
Revised Code of Washington

Wash. Rev. Code § 35.49.140 (2026)

Tax liens—Payment by city after taking property on foreclosure of local assessments

✓ current as of May 2026
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If a city or town has bid in any property on sale for local improvement assessments, it may satisfy the lien of any outstanding general taxes upon the property by payment of the face of such taxes and costs, without penalty or interest, but this shall not apply where certificates of delinquency against the property have been issued to private persons.
[ 1965 c 7 s 35.49.140. Prior: 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 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). “” RCW 35.49.140: “If a city or town has bid in any property on sale for local improvement assessments, it may satisfy the Ren of any outstanding general taxes upon the property by payment of the face of such taxes and costs, without penalty or interest, but this shaR not apply…”
Palzar v. City of Tacoma, 565 P.2d 1191 (Wash. Ct. App. 1977). “" RCW 35.49.140 provides in pertinent part: "If a city or town has bid in any property on sale for local improvement assessments, it may satisfy the lien of any outstanding general taxes upon the property by payment of the face of such taxes and costs,.”
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