S-4180.1                   _______________________________________________

                                            SENATE JOINT MEMORIAL 8029

                              _______________________________________________

State of Washington                              53rd Legislature                             1994 Regular Session

By Senators Morton, A. Smith, Hochstatter, Prince, McDonald, Oke, Bluechel, L. Smith, Sellar, McCaslin, Moyer, Winsley, Deccio, West and Roach

Read first time 01/19/94.  Referred to Committee on Law & Justice.

Petitioning Congress to allow states to require a notice requirement before imposing a federal lien on real property.

          TO THE HONORABLE BILL CLINTON, PRESIDENT OF THE UNITED STATES, AND TO THE PRESIDENT OF THE SENATE AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES, AND TO THE SENATE AND HOUSE OF REPRESENTATIVES OF THE UNITED STATES, IN CONGRESS ASSEMBLED:

          We, your Memorialists, the Senate and House of Representatives of the State of Washington, in legislative session assembled, respectfully represent and petition as follows:

          WHEREAS, Owners of real property may not be aware of a United States Internal Revenue Service lien against the owner's property; and

          WHEREAS, Without proper notice of such liens, property owners may be unduly or erroneously burdened when they attempt to sell property against which there is a federal tax lien;

          NOW, THEREFORE, Your Memorialists respectfully pray that the United States Congress enact a law allowing states that impose notice requirement on state tax liens to impose a similar notice requirement on federal tax liens.

          BE IT RESOLVED, That copies of this Memorial be immediately transmitted to the Honorable Bill Clinton, President of the United States, the President of the United States Senate, the Speaker of the House of Representatives, and each member of Congress from the State of Washington.

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