The term "taxes" as used in RCW 4.24.140 shall include: (1) Any and all tax assessments lawfully made whether they be based upon a return or other disclosure of the taxpayer, upon information and belief of the taxing authority, or otherwise; (2) Any and all penalties lawfully imposed pursuant to a tax statute; (3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
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