Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1952 NO. 236 >

Where personal property which has been assessed for taxes is removed from the assessing county to another county in this state before such taxes are paid, and the treasurer of the county from which the property is removed has certified to the treasurer of the county to which the property has been removed a statement of the taxes together with delinquencies and penalties, it is mandatory that the treasurer of the latter county collect or attempt to collect said taxes.  The treasurer of the county to which the delinquent taxes have been certified is subject to liability for failure or neglect to attempt to collect such taxes as provided in Rem. Rev. Stat., § 11256.