2012 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.38 Deferral of special assessments and/or property taxes.
84.38.020 Definitions.

RCW 84.38.020 Definitions.

Unless a different meaning is plainly required by the context, the following words and phrases as hereinafter used in this chapter shall have the following meanings:

     (1) "Claimant" means a person who either elects or is required under RCW 84.64.050 to defer payment of the special assessments and/or real property taxes accrued on the claimant's residence by filing a declaration to defer as provided by this chapter.

     When two or more individuals of a household file or seek to file a declaration to defer, they may determine between them as to who the claimant shall be.

     (2) "Department" means the state department of revenue.

     (3) "Equity value" means the amount by which the fair market value of a residence as determined from the records of the county assessor exceeds the total amount of any liens or other obligations against the property.

     (4) "Local government" means any city, town, county, water-sewer district, public utility district, port district, irrigation district, flood control district, or any other municipal corporation, quasi-municipal corporation, or other political subdivision authorized to levy special assessments.

     (5) "Real property taxes" means ad valorem property taxes levied on a residence in this state in the preceding calendar year.

     (6) "Residence" has the meaning given in RCW 84.36.383.

     (7) "Special assessment" means the charge or obligation imposed by a local government upon property specially benefited.

[2006 c 62 § 2; 1997 c 93 § 1; 1996 c 230 § 1614; 1995 c 329 § 1; 1991 c 213 § 1; 1984 c 220 § 20; 1979 ex.s. c 214 § 5; 1975 1st ex.s. c 291 § 27.]

Notes:

Application -- 2006 c 62: See note following RCW 84.36.383.      Effective date -- 1997 c 93: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 21, 1997]." [1997 c 93 § 2.]      Part headings not law -- Effective date -- 1996 c 230: See notes following RCW 57.02.001.      Applicability -- 1991 c 213: "Sections 1 and 2 of this act shall be effective for taxes levied for collection in 1991 and thereafter. Sections 3 and 4 of this act shall be effective for taxes levied for collection in 1992 and thereafter." [1991 c 213 § 6.]