After certifying the record of the proceedings of the department in accordance with
RCW 84.48.080, the department shall transmit to each county assessor a copy of the record of the
proceedings of the department, specifying the amount to be levied and collected for
state purposes for such year, and in addition thereto it shall certify to each county
assessor the amount due to each state fund and unpaid from such county for the fifth
preceding year, and such delinquent state taxes shall be added to the amount levied
for the current year. The department shall close the account of each county for the fifth preceding year
and charge the amount of such delinquency to the tax levies of the current year. These delinquent taxes are not subject to chapter 84.55 RCW. All taxes collected on and after the first day of July last preceding such certificate,
on account of delinquent state taxes for the fifth preceding year shall belong to
the county and by the county treasurer be credited to the current expense fund of
the county in which collected.
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