Revised Code of Washington

Wash. Rev. Code § 35.49.160 (2026)

Tax title property—Disposition of proceeds upon resale

✓ current as of May 2026

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Whenever property struck off to or bid in by a county at a sale for general taxes is subsequently sold by the county, the proceeds of the sale must be applied as follows:

(1) First, to reimburse the county for the costs of foreclosure and sale as defined in RCW 36.35.110;

(2) Any remaining proceeds must next be applied to pay any amounts deferred under chapter 84.37 or 84.38 RCW on the property, including accrued interest, and outstanding at the time the county acquired the property by tax deed;

(3) Any remaining proceeds must next be applied to discharge in full the lien or liens for general taxes for which the property was sold;

(4) Any remaining proceeds must be paid to the city or town to discharge all local improvement assessment liens against the property; and

(5) Any surplus proceeds must be distributed among the proper county funds.

[ 2013 c 221 s 1; 1965 c 7 s 35.49.160. 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 4 cases, 1953–1977 · leading case: City of Tacoma v. Perkins, 253 P.2d 957 (Wash. 1953).

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City of Tacoma v. Perkins, 253 P.2d 957 (Wash. 1953). · cites it 2× “RCW 35.49.160), which provides in part: “In any case where any property shall be struck off to or bid in by the county at any sale for general taxes, and such property shall subsequently be sold by the county, the proceeds of such sale shall first be applied to discharge in full…”

Palzar v. City of Tacoma, 565 P.2d 1191 (Wash. Ct. App. 1977). · cites it 2× “RCW 35.49.160 also provides that whenever property is struck off to the county, the proceeds *748 from the resale shall first be applied to discharge the general tax lien and the excess shall be used to pay any outstanding local improvement assessments.”

City of Ephrata v. Each & Every Lot, 461 P.2d 574 (Wash. Ct. App. 1969). “” RCW 35.49.160: “Whenever property struck off to or bid in by a county at a sale for general taxes is subsequently sold by the county, the proceeds of the sale shall first be applied to discharge in full the lien or liens for general taxes for which property was sold; the…”

City of Tacoma v. Pierce Cnty., 485 P.2d 454 (Wash. 1971). “98, § 40), expressly provide that the holder of a certificate of delinquency for general taxes takes the property subject to the local improvement district assessment; and where tax title property is sold by the county, excess proceeds after general taxes are satisfied, shall be…”

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