TAXATION - REAL PROPERTY - LIENS
ACQUISITION OF TAXABLE REAL PROPERTY BY UNITED STATES AGENCY a
AGRICULTURE - DAIRIES AND FOODS - LIENS
APPLICABILITY OF PREPARER LIEN TO DAIRY LICENSES RCW 20.01.030 does not exempt persons or businesses licensed under the dairy laws of Washington from the "preparer lien" provided for in RCW 20.01.630.
COUNTIES - IRRIGATION - DISTRICTS - ASSESSMENTS - PROPERTY - TAXATION - LIENS
COUNTIES ‑- IRRIGATION ‑- DISTRICTS ‑- ASSESSMENTS ‑- PROPERTY ‑- TAXATION ‑- LIENS ‑- SALE OF PROPERTY ACQUIRED BY FORECLOSURE BY A COUNTY OR AN IRRIGATION DISTRICT 1. RCW 87.06.100(4) provides that when an irrigation district sells property acquired in a foreclosure proceeding, it shall not provide a deed to the purchaser until various outstanding taxes and assessments are paid. These various taxes and assessments must be paid even if they exceed the market value of the property. 2. If a county sells property acquired at a foreclosure proceeding, the distribution of the proceeds of sale is governed by RCW 84.64.230. An irrigation district is entitled to a share of the proceeds of sale under RCW 84.64.230 because the irrigation district lien established by RCW 87.03.265 is of equal rank with the lien for general taxes established by RCW 84.60.010. 3. RCW 84.64.230 provides that no claim shall be allowed against the county on property acquired by the county by tax deed in a foreclosure proceeding. Thus, an irrigation district cannot foreclose its lien on tax deed property held by the county.
OFFICES AND OFFICERS - COUNTY - SHERIFF - MOTOR VEHICLES - LIENS - RECOVERY AND DISPOSITION OF STOLEN VEHICLES
OFFICES AND OFFICERS - COUNTY - SHERIFF - MOTOR VEHICLES - LIENS - RECOVERY AND DISPOSITION OF STOLEN VEHICLES (1) Where a sheriff finds a reported stolen vehicle abandoned on a public highway or at some other place in his county, he may, in the absence of available public equipment and facilities for such purposes, employ the operator of a private towing and storage service to tow and store such vehicle until the owner appears and claims it. (2) In such a case, the private towing and storage operator who has been thus employed may assert a lien in the vehicle against the owner for payment of such towing and storage charges as are due at the time the owner appears to claim the vehicle.
LIENS - WAREHOUSEMAN'S LIEN - SALE BY SHERIFF
LIENS ‑- WAREHOUSEMAN'S LIEN ‑- SALE BY SHERIFF The sheriff is not required to conduct a sale of personal property on the foreclosure of a warehouseman's lien, under chapter 60.60 RCW.
LIENS - APPLICATION OF SEED LIEN LAW TO TENANTS.
LIENS ‑- APPLICATION OF SEED LIEN LAW TO TENANTS. Supplier of seed, furnished at request of tenant, does not have lien against crop grown from such seed.
TAXATION - REAL PROPERTY - LIENS
STATUS OF PERSONAL PROPERTY TAX LIEN ATTACHING TO REAL PROPERTY UNDER RCW 84.60.020 (1) Where a given tract of real property has been charged for personal property taxes by a county treasurer acting pursuant to RCW 84.60.040, a tax lien for the personal property taxes involved runs against the real property so charged. (2) A tax lien for personal property attaching to selected real property under RCW 84.60.020 does not take priority over a real property mortgage to which the selected real property was already subject at the time of the county auditor's action.
LIENS - MATERIALMEN - CONTRACTS
ENFORCEMENT BY SUBCONTRACTOR Where a subcontractor's claim to a materialmen's lien is dependent upon his ability to show that the general contractor who employed him was acting as the agent for the owner of the property against which the lien is claimed, the subcontractor must be able to establish that the general contractor was registered under chapter 18.27 RCW, if applicable.
LIENS - AGISTER - AGRICULTURAL - ENFORCEMENT OF
ALTERNATIVE PROCEDURES Discussion of distinction between liens arising under RCW 60.56.010 and RCW 60.56.040; enforceability of agister liens under RCW 60.56.020 in view of Fuentes v. Shevin, 407 U.S. 67, 32 L.Ed. 2d 556, 92 S.Ct. 1983 (1972).