84.38.140 - Collection of deferred assessments or taxes.

Collection of deferred assessments or taxes.

(1) The department shall collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest shall be collected by the county treasurer in the manner provided for in chapter 84.56 RCW. For purposes of collection of deferred taxes, the provisions of chapters 84.56, 84.60, and 84.64 RCW shall be applicable.

     (2) When any deferred special assessment and/or real property taxes together with interest are collected the moneys shall be deposited in the state general fund.

[2001 c 299 § 18; 1984 c 220 § 27; 1975 1st ex.s. c 291 § 39.]