Revised Code of Washington
2023 Archive

Chapter 82.46 RCW
COUNTIES AND CITIESEXCISE TAX ON REAL ESTATE SALES
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.46.010Tax on sale of real property authorizedProceeds dedicated to local capital projectsAdditional tax authorizedMaximum rates.
82.46.015Capital projectsUse of tax funds.
82.46.021Referendum procedure to repeal or alter tax.
82.46.030Distribution of proceeds.
82.46.035Additional taxCertain counties and citiesBallot propositionUse limited to capital projectsTemporary rescindment for noncompliance.
82.46.037Capital projectsUse of additional tax funds.
82.46.040Tax is lien on propertyEnforcement.
82.46.050Tax is seller's obligationChoice of remedies.
82.46.060Payment of taxEvidence of paymentRecording.
82.46.070Additional excise taxAcquisition and maintenance of conservation areas.
82.46.075Additional excise taxAffordable housing.
82.46.080Notice to county treasurer.
82.46.900Chapter 82.46 RCW ordinances in effect on July 1, 1993Application under chapter 82.45 RCW.