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AGO Opinions with Topic: TAX TITLE LAND
AGLO 1975 No. 17 >  February 21, 1975
COUNTIES - TAXATION - REAL ESTATE - TAX TITLE LAND - SANITARY LAND FILL
COUNTY USE OF TAX TITLE LAND (1) The legislative authority of a county is not first required to convey tax title land to itself in its proprietary capacity under RCW 36.35.030 before exchanging such property for other land under RCW 36.35.050. (2) Subsequent tax revenues derived from tax title property which was conveyed to private ownership under RCW 36.35.050 are to be distributed to the taxing districts in which the land is situated. (3) A county is not required by RCW 36.35.030 to operate a sanitary land fill on former tax title land at a profit.
AGO 2012 No. 3 >  April 20, 2012
TAX TITLE LAND - TAXATION - LEINS
Deferral Of Property Taxes

The lien in favor of the state for payment of deferred property taxes and special assessments created under RCW 84.38.100 is canceled when a county acquires title to the property through foreclosure for delinquent taxes.  Where the county later sells such property, sales proceeds are apportioned pursuant to RCW 36.35.110.

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