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See, WAC 458-20-217. See also, Pierce County v. Schwab, 48 Wn. App. 418 ("the minimum bid should have included all delinquent taxes.")
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On 06/10/2024 1:36 PM PDT Rod Harmon <rodharmon@msn.com> wrote:
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<p class="MsoNormal">Craig:</p>
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<p class="MsoNormal"><span style="font-family: 'Open Sans',sans-serif; color: black; background: white;">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.</span></p>
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<p class="MsoNormal"><span style="font-size: 12.0pt; color: #1f497d; mso-ligatures: none;">Rod Harmon</span></p>
<p class="MsoNormal"><span style="font-size: 12.0pt; color: #1f497d; mso-ligatures: none;"> </span></p>
<p class="MsoNormal"><strong><span style="font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;">RODNEY T. HARMON</span></strong></p>
<p class="MsoNormal"><strong><span style="font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Attorney at Law</span></strong></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> P.O. Box 1066</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Bothell, WA 98041</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Tel: (425) 402-7800</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Fax: (425) 458-9096</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> <a href="http://www.rodharmon.com/"><span style="color: #0563c1;">www.rodharmon.com</span></a></span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> <a href="mailto:rodharmon@msn.com"><span style="color: #0563c1;">rodharmon@msn.com</span></a></span></p>
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<p class="MsoNormal"><strong><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">From:</span></strong><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> <strong>On Behalf Of </strong>Craig Gourley<br><strong>Sent:</strong> Monday, June 10, 2024 9:48 AM<br><strong>To:</strong> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><strong>Subject:</strong> Re: [WSBARP] Looking for validation</span></p>
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<p class="MsoNormal">Hi Rod, They are looking at 84.60 that grants super priority for property taxes and suggesting it covers ALL state taxes. I disagree.</p>
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<p class="MsoNormal"><strong><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">From:</span></strong><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;"> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> <strong>On Behalf Of </strong>Rod Harmon<br><strong>Sent:</strong> Monday, June 10, 2024 9:31 AM<br><strong>To:</strong> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><strong>Subject:</strong> Re: [WSBARP] Looking for validation</span></p>
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<p class="MsoNormal">Craig:</p>
<p class="MsoNormal">Super-priority is only granted by statute. On what statute does your opposition rely? No statute, no super-priority.</p>
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<p class="MsoNormal"><span style="font-size: 12.0pt; color: #1f497d; mso-ligatures: none;">Rod Harmon</span></p>
<p class="MsoNormal"><span style="font-size: 12.0pt; color: #1f497d; mso-ligatures: none;"> </span></p>
<p class="MsoNormal"><strong><span style="font-size: 13.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;">RODNEY T. HARMON</span></strong></p>
<p class="MsoNormal"><strong><span style="font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Attorney at Law</span></strong></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> P.O. Box 1066</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Bothell, WA 98041</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Tel: (425) 402-7800</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> Fax: (425) 458-9096</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> </span><a href="http://www.rodharmon.com/"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #0563c1; mso-ligatures: none;">www.rodharmon.com</span></a></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #1f497d; mso-ligatures: none;"> </span><a href="mailto:rodharmon@msn.com"><span style="font-size: 10.0pt; font-family: 'Arial',sans-serif; color: #0563c1; mso-ligatures: none;">rodharmon@msn.com</span></a></p>
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<p class="MsoNormal"><strong><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">From:</span></strong><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;"> </span><a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">wsbarp-bounces@lists.wsbarppt.com</span></a><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;"> <</span><a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">wsbarp-bounces@lists.wsbarppt.com</span></a><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">> <strong>On Behalf Of </strong>Craig Gourley<br><strong>Sent:</strong> Thursday, June 6, 2024 4:27 PM<br><strong>To:</strong> WSBA Real Property Listserv <</span><a href="mailto:wsbarp@lists.wsbarppt.com"><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">wsbarp@lists.wsbarppt.com</span></a><span style="font-family: 'Calibri',sans-serif; mso-ligatures: none;">><br><strong>Subject:</strong> [WSBARP] Looking for validation</span></p>
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<p class="MsoNormal">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</p>
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<p class="MsoNormal"><strong><span style="font-family: 'Calibri',sans-serif;">GOURLEY LAW GROUP</span></strong></p>
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