TAXATION ‑- PROPERTY ‑- PLATS AND SUBDIVISIONS ‑- DEPOSIT FOR ANTICIPATED PROPERTY TAXES RCW 58.08.040 does not require the payment of a deposit for anticipated property taxes upon the filing, pursuant to regulations adopted under RCW 58.17.060, of a "short plat" subsequent to May 31 in any year and prior to the date of collection of the taxes.