S-992                 _______________________________________________

                                                   SENATE BILL NO. 5285

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Senators Owen, McCaslin and Kreidler

Read first time 1/20/89 and referred to Committee on   Law & Justice.

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