Revised Code of Washington
Wash. Rev. Code § 82.45.070 (2026)
Tax is lien on property—Enforcement
✓ current as of May 2026
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The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attaches from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
[ 2010 1st sp.s. c 23 s 209; 1969 ex.s. c 223 s 28A.45.070. Prior: 1951 1st ex.s. c 11 s 9. Formerly RCW 28A.45.070, 28.45.070.]
Notes:
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Notes of Decisions
Cited in 2
cases, 1992–2017 · leading case: Cnty. of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation, 502 U.S. 251 (1992).
Cnty. of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation, 502 U.S. 251 (1992). “" Wash. Rev. Code § 82.45.070 (1989). A lien upon real estate to satisfy a tax does not convert the tax into a tax upon real estate otherwise all sorts of state taxation of reservationIndian activities could be validated (even the cigarette sales tax disallowed in Moe ) by…”
Basil D. Bena, Resp/cross-app. v. Nathan B. Schleicher & Mary L. Schleicher, App/cross-resp. (Wash. Ct. App. 2017). “RCW 82.45.070, .100. The Schleichers offer no authority that a tax delinquency somehow makes the underlying transaction illegal.”
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