CERTIFICATION OF ENROLLMENT
ENGROSSED HOUSE BILL 1185
1992 Regular Session
Passed by the House March 11, 1992
Yeas 97 Nays 0
Speaker of the
House of Representatives
Passed by the Senate March 10, 1992
Yeas 44 Nays 1
I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED HOUSE BILL 1185 as passed by the House of Representatives and the Senate on the dates hereon set forth.
President of the Senate
Approved Place Style On Codes above, and Style Off Codes below.
Governor of the State of Washington
Secretary of State
State of Washington
ENGROSSED HOUSE BILL 1185
AS AMENDED BY THE SENATE
Passed Legislature - 1992 Regular Session
State of Washington 52nd Legislature 1991 Regular Session
By Representatives Appelwick, Paris and Wineberry.
Read first time January 23, 1991. Referred to Committee on Judiciary.
AN ACT Relating to the recording of federal liens; amending RCW 60.68.015, 60.68.035, and 60.68.045; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 60.68.015 and 1988 c 73 s 2 are each amended to read as follows:
(1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be recorded for record in accordance with this chapter.
(2) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the recorder of the county in which the real property subject to the liens is situated.
Notices of federal liens upon personal property, whether tangible or
intangible, for obligations payable to the United States and certificates and
notices affecting the liens shall be ((
recorded or)) filed (( as
follows: (a))) with
the department of licensing (( if the person against whose interest the lien
applies is a corporation or a partnership, as defined under federal internal
revenue laws, whose principal executive office is in Washington; (b)
In all other cases, with the recorder of the county where the person against
whose interest the lien applies resides at the time of recording of the notice
Sec. 2. RCW 60.68.035 and 1988 c 73 s 4 are each amended to read as follows:
The fee for recording a lien on ((
personal property or)) real estate
with the county auditor shall be as set forth in RCW 36.18.010.
(2) The fee for filing liens of personal property with the department of licensing of the state of Washington shall be as determined by the department.
(3) The recording or filing officer shall bill the district directors of the internal revenue service or other appropriate federal officials on a monthly basis for fees for documents filed for record by them.
Sec. 3. RCW 60.68.045 and 1988 c 73 s 5 are each amended to read as follows:
When a notice of ((
such)) a tax lien is recorded under RCW
60.68.015(2), the county auditor shall forthwith enter it in an
alphabetical tax lien index to be provided by the board of county commissioners
showing on one line the name and residence of the taxpayer named in the notice,
the collector's serial number of the notice, the date and hour of recording,
and the amount of tax and penalty assessed.
(2) When a notice of a tax lien is filed under RCW 60.68.015(3), the department of licensing shall enter it in the uniform commercial code filing system showing the name and address of the taxpayer as the debtor, and the internal revenue service as a secured party, and include the collector's serial number of the notice, the date and hour of filing, and the amount of tax and penalty assessed.
NEW SECTION. Sec. 4. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1992.