# RCW 36.35.110: RCW 36.35.110: Disposition of proceeds of sales

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S110

## Section

- **Citation:** RCW 36.35.110
- **Heading:** RCW 36.35.110: Disposition of proceeds of sales
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 36 / Chapter 35 / Section 110

## Text

(1) No claims are allowed against the county from any municipality, school district, road district or other taxing district for taxes levied on property acquired by the county by tax deed under the provisions of this chapter, but all taxes must at the time of deeding the property be thereby canceled. However, the proceeds of any sale of any property acquired by the county by tax deed must first be applied to reimburse the county for the costs of foreclosure and sale. The remainder of the proceeds, if any, must be applied to pay any amounts deferred under chapter 84.37 or 84.38 RCW on the property, including accrued interest, and outstanding at the time the county acquired the property by tax deed. The remainder of the proceeds, if any, must be justly apportioned to the various funds existing at the date of the sale, in the territory in which such property is located, according to the tax levies of the year last in process of collection. (2) For purposes of this section, "costs of foreclosure and sale" means those costs of foreclosing on the property that, when collected, are subject to RCW 84.56.020 (13), and the direct costs incurred by the county in selling the property.

## Nearby sections

- [RCW 36.35.010 RCW 36.35.010: Purpose—Powers of county legislative authority as to tax title lands.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S010.md)
- [RCW 36.35.020 RCW 36.35.020: "Tax title lands" defined—Held in trust for taxing districts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S020.md)
- [RCW 36.35.070 RCW 36.35.070: Chapter as alternative.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S070.md)
- [RCW 36.35.080 RCW 36.35.080: Other lands not affected.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S080.md)
- [RCW 36.35.090 RCW 36.35.090: Chapter not affected by other acts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S090.md)
- [RCW 36.35.100 RCW 36.35.100: Treatment of county held tax-title property.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S100.md)
- [RCW 36.35.110 RCW 36.35.110: Disposition of proceeds of sales.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S110.md)
- [RCW 36.35.130 RCW 36.35.130: Form of deed and reservation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S130.md)
- [RCW 36.35.140 RCW 36.35.140: Rental of tax-title property on month to month tenancy authorized.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S140.md)
- [RCW 36.35.150 RCW 36.35.150: Tax-title property may be disposed of without bids in certain cases—Disposal for affordable housing purposes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S150.md)
- [RCW 36.35.160 RCW 36.35.160: Quieting title to tax-title property.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S160.md)
- [RCW 36.35.170 RCW 36.35.170: Quieting title to tax-title property—Form of action—Pleadings.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S170.md)
- [RCW 36.35.180 RCW 36.35.180: Quieting title to tax-title property—Summons and notice.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S180.md)
- [RCW 36.35.190 RCW 36.35.190: Quieting title to tax-title property—Redemption before judgment.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S190.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T36_C35_S110. Check the current official text before relying on it. Not legal advice.