[WSBARP] Looking for validation

[Rod Harmon]

Craig:

I agree with your interpretation.  Title 84 is for Property Taxes.  RCW 84.60.010 declares taxes to be a lien encumbering the property "upon which they may hereafter be imposed or assessed."  The only taxes that become a super-priority lien on property under RCW 84.60.010 are those taxes that are imposed on or assessed against the property.  Sales tax is not imposed on or assessed against real property.  So a judgment for sales tax is not a super-priority lien under RCW 84.60.010.  It is a lien under the judgment lien statute.

Rod Harmon

RODNEY T. HARMON
       Attorney at Law
         P.O. Box 1066
      Bothell, WA   98041
     Tel:   (425) 402-7800
     Fax:  (425) 458-9096
    www.rodharmon.com<http://www.rodharmon.com/>
   rodharmon at msn.com<mailto:rodharmon at msn.com>

From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Craig Gourley
Sent: Monday, June 10, 2024 9:48 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] Looking for validation

Hi Rod, They are looking at 84.60  that grants super priority for property taxes and suggesting it covers ALL state taxes.  I disagree.

From: wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com> <wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com>> On Behalf Of Rod Harmon
Sent: Monday, June 10, 2024 9:31 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: Re: [WSBARP] Looking for validation

Craig:
Super-priority is only granted by statute.  On what statute does your opposition rely?  No statute, no super-priority.

Rod Harmon

RODNEY T. HARMON
       Attorney at Law
         P.O. Box 1066
      Bothell, WA   98041
     Tel:   (425) 402-7800
     Fax:  (425) 458-9096
    www.rodharmon.com<http://www.rodharmon.com/>
   rodharmon at msn.com<mailto:rodharmon at msn.com>

From: wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com> <wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com>> On Behalf Of Craig Gourley
Sent: Thursday, June 6, 2024 4:27 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: [WSBARP] Looking for validation

Listmates,  Property is in foreclosure and the state files a judgment / warrant for sales tax which attaches to the real property.  In my humble opinion the tax judgment is junior to our purchase mortgage DOT so they will be foreclosed off.   My opposition says that taxes have a super priority. I agree that this is true for property taxes but not for judgements for sales tax.  Anyone have an opinion?   Thanks, Craig

GOURLEY LAW GROUP
THE EXCHANGE CONNECTION
SNOHOMISH ESCROW
P.O. Box 1091
Snohomish, WA 98291
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