Washington § 64.32.190 Separate assessments and taxation.(Effective until January 1, 2028.)

Washington Statutes

§ 64.32.190 — Separate assessments and taxation.(Effective until January 1, 2028.)

Washington § 64.32.190

Title 64REAL PROPERTY AND CONVEYANCES

Ch. 64.32HORIZONTAL PROPERTY REGIMES ACT (CONDOMINIUMS)

This text of Washington § 64.32.190 (Separate assessments and taxation.(Effective until January 1, 2028.)) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 64.32.190 (2026).

Text

Each apartment and its undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessments and taxation by each assessing unit for all types of taxes authorized by law including but not limited to special ad valorem levies and special assessments. Neither the building, nor the property, nor any of the common areas and facilities shall be deemed to be a security or a parcel for any purpose.

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Each apartment and its undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessments and taxation by each assessing unit for all types of taxes authorized by law including but not limited to special ad valorem levies and special assessments. Neither the building, nor the property, nor any of the common areas and facilities shall be deemed to be a security or a parcel for any purpose.