Washington § 84.36.812 Additional tax payable at time of sale—Appeal of assessed values.

Washington Statutes

§ 84.36.812 — Additional tax payable at time of sale—Appeal of assessed values.

Washington § 84.36.812

Title 84PROPERTY TAXES

Ch. 84.36EXEMPTIONS

This text of Washington § 84.36.812 (Additional tax payable at time of sale—Appeal of assessed values.) 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 § 84.36.812 (2026).

Text

All additional taxes imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the seller or transferor at the time of sale. The county auditor shall not accept an instrument of conveyance unless the additional tax has been paid or the department of revenue has determined that the property is not subject to RCW 84.36.262 or 84.36.810 . The seller, the transferor, or the new owner may appeal the assessed values upon which the additional tax is based to the county board of equalization in accordance with the provisions of RCW 84.40.038 .

Application — 2001 c 185 ss 1-12: See note following RCW 84.14.110 .

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All additional taxes imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the seller or transferor at the time of sale. The county auditor shall not accept an instrument of conveyance unless the additional tax has been paid or the department of revenue has determined that the property is not subject to RCW 84.36.262 or 84.36.810 . The seller, the transferor, or the new owner may appeal the assessed values upon which the additional tax is based to the county board of equalization in accordance with the provisions of RCW 84.40.038 .

Application — 2001 c 185 ss 1-12: See note following RCW 84.14.110 .