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ENGROSSED
HOUSE BILL 1185
_______________________________________________
AS
AMENDED BY THE SENATE
Passed
Legislature - 1992 Regular Session
State
of Washington 52nd Legislature 1991 Regular Session
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.
(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.
