Wash. Rev. Code » Title 84 · Chapter 84.60

Wash. Rev. Code § 84.60.020

Attachment of tax liens

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The taxes assessed upon real property, including mobile homes assessed thereon, and other mobile homes as defined in RCW 82.50.010 shall be a lien thereon from and including the first day of January in the year in which they are levied until the same are paid, but as between the grantor or vendor and the grantee or purchaser of any real property or any such mobile home, when there is no express agreement as to payment of the taxes thereon due and payable in the calendar year of the sale or the contract to sell, the grantor or vendor shall be liable for the same proportion of such taxes as the part of the calendar year prior to the day of the sale or the contract to sell bears to the whole of such calendar year, and the grantee or purchaser shall be liable for the remainder of such taxes and subsequent taxes. The lien for the property taxes assessed on a mobile home shall be terminated and absolved for the year subsequent to the year of its removal from the state, when notice is given to the county treasurer describing the mobile home, if all property taxes due at the time of removal are satisfied. The taxes assessed upon each item of personal property assessed shall be a lien upon such personal property except mobile homes as above provided from and after the date upon which the same is listed with and valued by the county assessor, and no sale or transfer of such personal property shall in any way affect the lien for such taxes upon such property. The taxes assessed upon personal property shall be a lien upon each item of personal property of the person assessed, distrained by the treasurer as provided in RCW 84.56.070, from and after the date of the distraint and no sale or transfer of such personal property so distrained shall in any way affect the lien for such taxes upon such property. The taxes assessed upon personal property shall be a lien upon the real property of the person assessed, selected by the county treasurer and designated and charged upon the tax rolls as provided in RCW 84.60.040, from and after the date of such selection and charge and no sale or transfer of such real property so selected and charged shall in any way affect the lien for such personal property taxes upon such property.
[ 1985 c 395 s 5; 1977 ex.s. c 22 s 8; 1961 c 15 s 84.60.020. Prior: 1943 c 34 s 1; 1939 c 206 s 45; 1935 c 30 s 7; 1925 ex.s. c 130 s 104; Rem. Supp. 1943 s 11265; prior: 1903 c 59 s 3; 1897 c 71 s 83; 1895 c 176 s 21; 1893 c 124 s 88. Formerly RCW 84.60.020 and 84.60.030.]

Notes:

Severability—1977 ex.s. c 22: See note following RCW 46.04.302.
Notes of Decisions
Cited in 10 cases, 1953–2013 · leading case: County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation
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County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation (1992) scotus · cites it 2× “See Wash. Rev. Code § 84.60.020 (1989) ("The taxes assessed upon real property .”
Quigley v. General Electric Co. (In Re Electric City, Inc.) (1984) wawb · cites it 6× “§ 546 (b) apply to King County’s post-bankruptcy listing and valuation of personal property and resulting tax lien claim thereon under RCW 84.60.020? Determination of this issue turns on whether the process described in RCW 84.”
In Re Stack Steel & Supply Co. (1983) wawb “RCW 84.60.020; Air Base Housing, Inc. v. Spokane County, 56 Wash.”
Worden v. Smith (2013) washctapp “They were a liability in rem that followed the land deeded to Granite Farms by the Smiths. ¶57 In Timber Traders, Inc.”
In Re City of Seattle (1953) wash · cites it 6× “If RCW 84.60.020 [ cf. Rem. Supp. 1943, § 11265] is applicable to the parties herein, it is decisive of the question involved, and we do not reach the remaining contentions made in the briefs.”
Timber Traders, Inc. v. Johnston (1976) wash · cites it 2× “§ 979-493] [now RCW 84.60.020]. The lien follows the land, and if the owner on the tax day chooses subsequently to sell or otherwise dispose of his property, there is no way in which he may personally be held responsible at the time of levy.”
Air Base Housing, Inc. v. Spokane County (1960) wash · cites it 2× “Further, the Cowlitz case erroneously applies to personal property, the doctrine that an inchoate tax lien comes into existence on the assessment day and, upon a levy being made, becomes fully effective by relation back to the time when the inchoate lien came into existence.”
Chief Seattle Properties, Inc. v. Kitsap County (1975) wash “There is provision whereby the tax may become a lien upon real property of the person assessed: “selected by the county treasurer and designated and charged upon the tax rolls as provided in RCW 84.”
Brian A. Worden, et ux v. James M. Smith (2013) washctapp “[now RCW 84.60.020]. The lien follows the land, and if the owner on the tax day chooses subsequently to sell or otherwise dispose of his property, there is no way in which he may personally be held responsible at the time of levy.”
Pierce County v. Schwab (1987) washctapp “RCW 84.60.020 states that taxes upon real property "shall be a lien thereon .”
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