Washington Code § 6.32.090

Powers of sheriff
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If the sheriff to whom money is paid or other property is delivered, pursuant to an order made as prescribed in RCW 6.32.080, does not then hold an execution upon the judgment against the property of the judgment debtor, he or she has the same rights and power, and is subject to the same duties and liabilities with respect to the money or property, as if the money had been collected or the property had been levied upon by him or her by virtue of such an execution, except as provided in RCW 6.32.100.

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