Declares that the county treasurer shall cancel all delinquent taxes, owed on a mobile home, that are delinquent by more than one year if: (1) The county treasurer determines that the distraint and sale of a mobile home will cost more than the amount of delinquent taxes owed on the mobile home; and

(2) The owner of the real estate used to provide space for the mobile home: (a) Originally requests the cancellation of taxes; (b) will sell the mobile home pursuant to the foreclosure of a landlord lien under chapter 60.72 RCW; and (c) agrees to remit to the county treasurer, after the sale of the mobile home, an amount equal to the taxes delinquent for one year or less.