[WSBARP] Tax Sale Question
Rob Wilson-Hoss
rob at hctc.com
Fri Nov 3 10:04:44 PDT 2017
HOA liens are not prior. Not only that, if the property doesn't sell then
the County owns it and the County doesn't have to pay HOA assessments while
it owns it. Makes for some interesting calculations and decisions with a
number of variables when an association is faced with a tax sale of one of
its parcels.
But as John says, the restrictive covenants are ongoing and not eliminated
and apply after the tax lien. The restrictive covenants that required
assessments after tax sale used to mean the County had to pay when it owned,
but legislation changed that.
Rob
Robert D. Wilson-Hoss
Hoss & Wilson-Hoss, LLP
236 West Birch Street
Shelton, WA 98584
360 426-2999
www.hossandwilson-hoss.com
<mailto:rob at hctc.com> rob at hctc.com
This message is intended solely for the use of the addressee and may contain
information that is privileged, confidential, and exempt from disclosure
under applicable law. If you are not the addressee, you are hereby notified
that any use, distribution, or copying of this message is strictly
prohibited. If you received this message in error, please notify us by
reply e-mail or by telephone (call us collect at the number listed above)
and immediately delete this message and any and all of its attachments.
Thank you.
This office does debt collection and this e-mail may be an attempt to
collect a debt, Any information obtained will be used for that purpose. To
the extent the Federal Fair Debt Collection Practices Act (15 U.S.C. § 1692)
applies this firm is acting as a debt collector for the
condominium/homeowners' association named above to collect a debt owed to
it. Any information obtained will be used for collection purposes. You have
the right to seek advice of legal counsel.
From: wsbarp-bounces at lists.wsbarppt.com
[mailto:wsbarp-bounces at lists.wsbarppt.com] On Behalf Of John McCrady
Sent: Friday, November 03, 2017 9:46 AM
To: WSBA Real Property Listserv
Subject: Re: [WSBARP] Tax Sale Question
Just a couple quick thoughts:
A properly conducted tax sale initiates a new and complete title, with
certain exceptions. (Messett vs. Cowell, 1914 Wash 6146; City of Walla Walla
v. State of Wn., 197 Wash 357; Anderson v. Grays Harbor, 149 Wn 2d 89;
Eagles v. Gen. Elec. Co., 5 Wn 2d 20).
A tax sale will not eliminate pre-existing public and private easements and
common CCRs. City of Olympia v. Palzer, Nor will it eliminate certain
covenants to pay assessments. 42 Wn. App. 751 Lake Arrowhead Club v. Lunv,
112 Wn.2d 288
The IRS considers that property taxes and assessments are superior to its
tax liens. IRC § 6323(b)(6) IRC § 6323(b)(6)
The tax sale does not eliminate certain assessment liens levied by
municipalities. Pierce County v. Schwab, 48 Wn. App. 418.)
I am not aware of any priority that homeowners assessments have over
property taxes. I would welcome enlightenment on that.
John McCrady
Counsel
Puget Sound Title Company
5350 Orchard Street West
University Place WA 98467
253-476-5721
j.mccrady at pstitle.com
From: wsbarp-bounces at lists.wsbarppt.com
[mailto:wsbarp-bounces at lists.wsbarppt.com] On Behalf Of Scott Hildebrand
Sent: Thursday, November 02, 2017 8:35 PM
To: 'WSBA Real Property Listserv' <wsbarp at lists.wsbarppt.com>
Subject: [WSBARP] Tax Sale Question
Title Gurus
I have a few clients interested in bidding on properties at tax sales. I am
assuming that a tax sale will wipe out all encumbrances with the exception
of IRS liens and super-priority HOA type liens. Anything else that I should
be cautioning about??
Thanks,
Scott Hildebrand
Attorney at Law
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20171103/37a3e59b/attachment.html>
More information about the WSBARP
mailing list