Washington § 82.45.070 Tax is lien on property—Enforcement.

Washington Statutes

§ 82.45.070 — Tax is lien on property—Enforcement.

Washington § 82.45.070

Title 82EXCISE TAXES

Ch. 82.45EXCISE TAX ON REAL ESTATE SALES

This text of Washington § 82.45.070 (Tax is lien on property—Enforcement.) 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 § 82.45.070 (2026).

Text

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.

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 .

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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.

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 .