[WSBARP] Looking for validation

[Craig Gourley]

LLC did not remit tax so s judgement was filed against the LLC real estate.  Lender has a DOT that we are foreclosure that was recorded long before the tax judgement.

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________________________________
From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> on behalf of Tom Westbrook <tjw at w3net.net>
Sent: Monday, June 10, 2024 3:59:54 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] Looking for validation


Craig,



Failure to pay sales tax by a corporation can lead to a personal liability of a corporate officer similar to the 100% penalty of social security trust fund payments not made. So my question is, what was the genesis of the lien?



Sincerely,



Tom



Thomas J. Westbrook

Attorney at Law



[cid:image001.jpg at 01DABB4F.3BA8F530]

324 West Bay Drive NW, Suite 201

Olympia, WA 98502

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(360) 866--3832 fax

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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: Monday, June 10, 2024 9:48 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com<mailto: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



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