Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1976 NO. 16 >

All reasonably necessary costs of foreclosure, distraint and sale of property for delinquent taxes that can be traced by a reliable accounting method to the particular taxpayer and property involved may be (1) charged against the revolving fund created by RCW 82.56.020 and (2) recovered as costs of foreclosure or costs of distraint against the taxpayer or other party against whom that statute authorizes the charging of "costs."