Washington tax sale statutes

The governing law

Washington is a tax deed state. Counties sell the property itself, not tax lien certificates. After three years of delinquency the county treasurer issues a certificate of delinquency to the county for all years' taxes, interest, and costs, files it with the clerk of the superior court, and forecloses the tax lien in the name of the county with the prosecuting attorney. The court enters judgment and an order of sale, and the treasurer sells the property at public auction to the highest and best bidder. The owner can redeem at any time before the close of business the day before the sale; once the sale happens it is final for everyone except minors and legally incompetent persons. The process is governed by chapter 84.64 RCW, Lien Foreclosure.