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Certificate of Payment
Effective June 1, 2009 the Spokane County Auditor and Treasurer implemented a new procedure for all documents that divide, alter or adjust real property boundary lines, pursuant to RCW 84.56.345
RCW 84.56.345
Every person who offers a document to the auditor of the proper county for recording that results in any division, alteration or adjustment of real property boundary lines, except as provided for in RCW 58.047(1) and 84.40.042(1)(c), shall present a certificate of payment from the proper officer who is in charge of the collection of taxes and assessments for the affected property or properties. All taxes and assessments, both current and delinquent must be paid. For purposes of chapter 502, Laws of 2005, liability shall begin on January 1st. Taxes not yet levied and certified shall be collected as an advance tax under RCW 58.08.040.
If the document presented alters, adjusts or results in a division of boundary lines or the Real Estate Excise Tax Affidavit indicates that any of the parcels listed are being segregated from a larger parcel then an “Alteration of Property Line Certificate of Payment” form must be completed and signed off by the Treasurer. The certificate will be presented to the Auditor's office with the Deed to be recorded.
Please print the Alteration of Property Line Certificate of Payment form (PDF) and use when a deed will alter boundary lines and present along with the document to the Treasurer’s Office for their signature.
RCW 84.56.345
Every person who offers a document to the auditor of the proper county for recording that results in any division, alteration or adjustment of real property boundary lines, except as provided for in RCW 58.047(1) and 84.40.042(1)(c), shall present a certificate of payment from the proper officer who is in charge of the collection of taxes and assessments for the affected property or properties. All taxes and assessments, both current and delinquent must be paid. For purposes of chapter 502, Laws of 2005, liability shall begin on January 1st. Taxes not yet levied and certified shall be collected as an advance tax under RCW 58.08.040.
If the document presented alters, adjusts or results in a division of boundary lines or the Real Estate Excise Tax Affidavit indicates that any of the parcels listed are being segregated from a larger parcel then an “Alteration of Property Line Certificate of Payment” form must be completed and signed off by the Treasurer. The certificate will be presented to the Auditor's office with the Deed to be recorded.
Please print the Alteration of Property Line Certificate of Payment form (PDF) and use when a deed will alter boundary lines and present along with the document to the Treasurer’s Office for their signature.