2005 Washington Revised Code RCW 84.38.070: Ceasing to reside permanently on property subject to deferral declaration.
If the claimant declaring his intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year, the deferral otherwise allowable under this chapter shall not be allowed on such tax roll. However, this section shall not apply where the claimant dies, leaving a spouse surviving, who is also eligible for deferral of special assessment and/or property taxes.
[1975 1st ex.s. c 291 § 32.]
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