S-1807               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 5285

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Senate Committee on Financial Institutions & Insurance (originally sponsored by Senators Owen, McCaslin and Kreidler)

Read first time 2/17/89.

AN ACT Relating to the foreclosure of tax liens; and amending RCW 84.64.460.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 84.64.460, chapter 15, Laws of 1961 and RCW 84.64.460 are each amended to read as follows:

          The general property tax assessed on any tract, lot, or parcel of real property includes all easements appurtenant thereto, provided ((said)) the easements are a matter of public record in the auditor's office of the county in which ((said)) the real property is situated.  Any foreclosure of delinquent taxes on any tract, lot, or parcel of real property subject to such easement or easements, and any tax deed issued pursuant thereto shall be subject to such easement or easements, provided such easement or easements were established of record prior to the year for which the tax was foreclosed.

Any foreclosure of delinquent taxes on any tract, lot, or parcel of real property subject to any covenant or covenants running with the land, and any tax deed issued pursuant thereto shall be subject to such covenant or covenants, provided such covenant or covenants are a matter of public record in the auditor's office of the county in which the real property is situated and were established of record prior to the year for which the tax was foreclosed.