[WSBARP] Looking for validation

[Tom Westbrook]

My memory tells me that the sales tax is a priority lien for DOR against
all security interests regardless of when created, but I can’t seem to find
the RCW on it right now. However, I would agree with you that 84.60 is not
applicable to sales tax liens by extension.



Sincerely,



Tom



Thomas J. Westbrook

Attorney at Law



324 West Bay Drive NW, Suite 201

Olympia, WA 98502

(360) 866-4000 phone

(360) 866--3832 fax

www.buddbaylaw.com



COVID POLICY:

*Our firm continues to follow guidance from the CDC and Governor Inslee’s
office regarding social distancing and the wearing of face coverings, and
we encourage the public and our clients to do the same.  Our staff is still
working remotely much of the time so electronic communication by phone and
email continues to be encouraged.  We appreciate your patience and
understanding.*







*From:* wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com>
*On Behalf Of *Craig Gourley
*Sent:* Monday, June 10, 2024 4:05 PM
*To:* WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
*Subject:* Re: [WSBARP] Looking for validation



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.



Sent from my Verizon, Samsung Galaxy smartphone
Get Outlook for Android <https://aka.ms/AAb9ysg>
------------------------------

*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



324 West Bay Drive NW, Suite 201

Olympia, WA 98502

(360) 866-4000 phone

(360) 866--3832 fax

www.buddbaylaw.com



COVID POLICY:

*Our firm continues to follow guidance from the CDC and Governor Inslee’s
office regarding social distancing and the wearing of face coverings, and
we encourage the public and our clients to do the same.  Our staff is still
working remotely much of the time so electronic communication by phone and
email continues to be encouraged.  We appreciate your patience and
understanding.*







*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 <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>
*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

   rodharmon at msn.com



*From:* wsbarp-bounces at lists.wsbarppt.com <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>
*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

PH:  (360) 568-5065 (800) 291-8401

Fax: (360) 568-8092



CONFIDENTIALITY NOTICE: This electronic mail transmission may contain
legally privileged, confidential information belonging to the sender. The
information is intended only for the use of the individual or entity named
above. If you are not the intended recipient, you are hereby notified that
any disclosure, copying, distribution or taking any action based on the
contents of this electronic mail is strictly prohibited. If you have
received this electronic mail in error, please contact sender and delete
all copies.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20240610/2204203f/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 3334 bytes
Desc: not available
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20240610/2204203f/image001.jpg>