CERTIFICATION OF ENROLLMENT

 

                   ENGROSSED HOUSE BILL 1185

 

 

                               

 

                   Chapter 133, Laws of 1992

 

                        52nd Legislature

                      1992 Regular Session

 

 

                   RECORDING OF FEDERAL LIENS

 

 

                    EFFECTIVE DATE:  7/1/92

Passed by the House March 11, 1992

  Yeas 97   Nays 0

 

 

 

                  JOE KING

Speaker of the

       House of Representatives

 

Passed by the Senate March 10, 1992

  Yeas 44   Nays 1

               CERTIFICATE

 

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.

 

 

 

               JOEL PRITCHARD

President of the Senate

              ALAN THOMPSON

                               Chief Clerk

 

 

Approved March 31, 1992 Place Style On Codes above, and Style Off Codes below.

                                     FILED          

 

               March 31, 1992 - 12:34 p.m.

 

 

 

               BOOTH GARDNER

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.Requiring certain federal liens to be filed with the department of licensing.


     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.

     (3) 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 of lien)).

 

     Sec. 2.  RCW 60.68.035 and 1988 c 73 s 4 are each amended to read as follows:

     (1) 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:

     (1) 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.


     Passed the House March 11, 1992.

     Passed the Senate March 10, 1992.

Approved by the Governor March 31, 1992.

     Filed in Office of Secretary of State March 31, 1992.