Tax is lien on property—Enforcement.
Any tax imposed under this chapter or RCW
82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
NOTES:
Reviser's note: This section was amended by 1990 1st ex.s. c 5 s 4 and by 1990 1st ex.s. c 17 s 39, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW
1.12.025(2). For rule of construction, see RCW
1.12.025(1).
Purpose—1990 1st ex.s. c 5: See note following RCW
36.32.570.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW
35.21.710.