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16 U.S.C. § 8

U.S. CodeFederal
[Taxes on Property Sold Under Contracts Deferring Transfer of Title]
About This Law
pg_id_26344::119-84
Title
16 — Conservation
Chapter
CH12D
Release
119-84
Release Date
2026-04-17

Section Text

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. Property sold under any contract deferring transfer of title pending payment of the purchase price upon recordation of such contract in the county records shall be subject to the provisions of the laws of the State of Washington relating to the assessment and collection of property taxes, and to liens for such taxes and to all proceedings for the enforcement thereof, in the same manner and to the same extent as privately owned property. The United States does not assume any obligation for the amounts so assessed or taxed; and any proceedings to enforce them shall be subject to any title then remaining in the United States and to any prior lien reserved to the United States for unpaid installments under sale contracts made hereunder.

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