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| Sections |
| 84.38.010 | Legislative finding and purpose. |
| 84.38.020 | Definitions. |
| 84.38.030 | Conditions and qualifications for claiming deferral. |
| 84.38.040 | Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal. |
| 84.38.050 | Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount. |
| 84.38.060 | Declaration of deferral by agent, guardian, etc. |
| 84.38.070 | Ceasing to reside permanently on property subject to deferral declaration. |
| 84.38.080 | Right to deferral not reduced by contract or agreement. |
| 84.38.090 | Procedure where residence under mortgage or purchase contract. |
| 84.38.100 | Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest. |
| 84.38.110 | Duties of county assessor. |
| 84.38.120 | Payments to local improvement or taxing districts. |
| 84.38.130 | When deferred assessments or taxes become payable. |
| 84.38.140 | Collection of deferred assessments or taxes. |
| 84.38.150 | Election to continue deferral by surviving spouse or surviving domestic partner. |
| 84.38.160 | Payment of part or all of deferred taxes authorized. |
| 84.38.170 | Collection of personal property taxes not affected. |
| 84.38.180 | Forms—Rules and regulations. |
| 84.38.900 | Severability—1975 1st ex.s. c 291. |
| 84.38.910 | Effective dates—1975 1st ex.s. c 291. |