Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1949 NO. 147 > Oct 21 1949

(1) Jeopardy distraint is appropriate for enforcement of a personal property tax lien where the property is about to be acquired by a P.U.D.

(2) Acquisition of property by the state or a political subdivision thereof should extinguish tax liens, regardless of the manner in which title is acquired.