H-0276.1 _______________________________________________
HOUSE BILL 1231
_______________________________________________
State of Washington 56th Legislature 1999 Regular Session
By Representatives Constantine and Sheahan
Read first time 01/19/1999. Referred to Committee on Judiciary.
AN ACT Relating to court filing fees; and amending RCW 36.18.012, 36.18.016, 40.14.027, 41.50.136, 46.87.370, 50.20.190, 50.24.115, 51.24.060, 51.32.240, 51.48.140, 82.32.210, 82.36.047, and 82.38.235.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 36.18.012 and 1996 c 211 s 1 are each amended to read as follows:
(1) Revenue collected under this section is subject to division with the state for deposit in the public safety and education account under RCW 36.18.025.
(2) The party filing a transcript or abstract of judgment or verdict from a United States court held in this state, or from the superior court of another county or from a district court in the county of issuance, shall pay at the time of filing a fee of fifteen dollars.
(3)
((For the filing of a tax warrant by the department of revenue of the state
of Washington, a fee of five dollars must be paid.
(4))) The
clerk shall collect a fee of twenty dollars for: Filing a paper not related to
or a part of a proceeding, civil or criminal, or a probate matter, required or
permitted to be filed in the clerk's office for which no other charge is
provided by law.
(((5)))
(4) If the defendant serves or files an answer to an unlawful detainer
complaint under chapter 59.18 or 59.20 RCW, the plaintiff shall pay before
proceeding with the unlawful detainer action eighty dollars.
(((6)))
(5) For a restrictive covenant for filing a petition to strike discriminatory
provisions in real estate under RCW 49.60.227 a fee of twenty dollars must be
charged.
(((7)))
(6) A fee of twenty dollars must be charged for filing a will only, when
no probate of the will is contemplated.
(((8)))
(7) A fee of two dollars must be charged for filing a petition, written
agreement, or written memorandum in a nonjudicial probate dispute under RCW
11.96.170.
(((9)))
(8) A fee of thirty-five dollars must be charged for filing a petition
regarding a common law lien under RCW 60.70.060.
(((10)))
(9) For certification of delinquent taxes by a county treasurer under
RCW 84.64.190, a fee of five dollars must be charged.
Sec. 2. RCW 36.18.016 and 1996 c 56 s 5 are each amended to read as follows:
(1) Revenue collected under this section is not subject to division under RCW 36.18.025 or 27.24.070.
(2) For the filing of a petition for modification of a decree of dissolution or paternity, within the same case as the original action, a fee of twenty dollars must be paid.
(3) The party making a demand for a jury of six in a civil action shall pay, at the time, a fee of fifty dollars; if the demand is for a jury of twelve, a fee of one hundred dollars. If, after the party demands a jury of six and pays the required fee, any other party to the action requests a jury of twelve, an additional fifty-dollar fee will be required of the party demanding the increased number of jurors. Upon conviction in criminal cases a jury demand charge may be imposed as costs under RCW 10.46.190.
(4) For preparing, transcribing, or certifying an instrument on file or of record in the clerk's office, with or without seal, for the first page or portion of the first page, a fee of two dollars, and for each additional page or portion of a page, a fee of one dollar must be charged. For authenticating or exemplifying an instrument, a fee of one dollar for each additional seal affixed must be charged.
(5) For executing a certificate, with or without a seal, a fee of two dollars must be charged.
(6) For a garnishee defendant named in an affidavit for garnishment and for a writ of attachment, a fee of twenty dollars must be charged.
(7) For approving a bond, including justification on the bond, in other than civil actions and probate proceedings, a fee of two dollars must be charged.
(8) For the issuance of a certificate of qualification and a certified copy of letters of administration, letters testamentary, or letters of guardianship, there must be a fee of two dollars.
(9) For the preparation of a passport application, the clerk may collect an execution fee as authorized by the federal government.
(10)
For clerk's ((special)) services such as processing ex parte orders ((by
mail)), performing historical searches, compiling statistical reports, and
conducting exceptional record searches, the clerk may collect a fee not to
exceed twenty dollars per hour or portion of an hour.
(11) For duplicated recordings of court's proceedings there must be a fee of ten dollars for each audio tape and twenty-five dollars for each video tape.
(12) For the filing of oaths and affirmations under chapter 5.28 RCW, a fee of twenty dollars must be charged.
(13)
For filing a disclaimer of interest under RCW 11.86.031(4), a fee of ((two))
twenty dollars must be charged.
(14) For registration of land titles, Torrens Act, under RCW 65.12.780, a fee of five dollars must be charged.
(15) For the issuance of extension of judgment under RCW 6.17.020 and chapter 9.94A RCW, a fee of one hundred ten dollars must be charged.
(16) A facilitator surcharge of ten dollars must be charged as authorized under RCW 26.12.240.
(17) For filing a water rights statement under RCW 90.03.180, a fee of twenty-five dollars must be charged.
(18) For filing a warrant for overpayment of state retirement systems benefits under chapter 41.50 RCW, a fee of five dollars shall be charged pursuant to RCW 41.50.136; for such warrants filed after July 1, 2001, a fee of twenty dollars shall be paid.
(19) A service fee of three dollars for the first page and one dollar for each additional page must be charged for receiving faxed documents, pursuant to Washington state rules of court, general rule 17.
(20) For preparation of clerk's papers under RAP 9.7, a fee of fifty cents per page must be charged.
(21) For copies and reports produced at the local level as permitted by RCW 2.68.020 and supreme court policy, a variable fee must be charged.
(22) Investment service charge and earnings under RCW 36.48.090 must be charged.
(23) Costs for nonstatutory services rendered by clerk by authority of local ordinance or policy must be charged.
(24) For the filing of a tax warrant for unpaid taxes or overpayment of benefits by any agency of the state of Washington, a fee of five dollars on or after July 1, 1999; for the filing of such a tax warrant on or after July 1, 2001, a fee of twenty dollars.
Sec. 3. RCW 40.14.027 and 1996 c 245 s 4 are each amended to read as follows:
State
agencies shall collect a surcharge of twenty dollars from the judgment debtor
upon the satisfaction of a warrant filed in superior court for unpaid taxes or
liabilities. The surcharge is imposed on the judgment debtor in the form of a
penalty in addition to the filing fee provided in RCW ((36.18.012(3))) 36.18.016(24).
The surcharge revenue shall be transmitted to the state treasurer for deposit
in the archives and records management account.
Surcharge revenue deposited in the archives and records management account shall be expended by the secretary of state exclusively for disaster recovery, essential records protection services, and records management training for local government agencies by the division of archives and records management. The secretary of state shall, with local government representatives, establish a committee to advise the state archivist on the local government archives and records management program.
Sec. 4. RCW 41.50.136 and 1996 c 56 s 2 are each amended to read as follows:
Whenever
a notice of determination of liability becomes conclusive and final under RCW
41.50.135, the director, upon giving at least twenty days notice by certified
mail return receipt requested to the individual's last known address of the
intended action, may file with the superior court clerk of any county within
the state a warrant in the amount of the notice of determination of liability
plus a filing fee ((of five dollars payable)) under RCW 36.18.016. The
clerk of the county where the warrant is filed shall immediately designate a
superior court cause number for the warrant, and the clerk shall cause to be
entered in the judgment docket under the superior court cause number assigned
to the warrant, the name of the person mentioned in the warrant, the amount of
the notice of determination of liability, and the date when the warrant was
filed. The amount of the warrant as docketed shall become a lien upon the
title to, and any interest in, all real and personal property of the person
against whom the warrant is issued, the same as a judgment in a civil case duly
docketed in the office of such clerk. A copy of the warrant shall be mailed to
the person mentioned in the warrant by certified mail to the person's last
known address within five days of its filing with the clerk.
Sec. 5. RCW 46.87.370 and 1987 c 244 s 50 are each amended to read as follows:
Whenever any assessment has become final in accordance with this
chapter, the department may file with the clerk of any county within this state
a warrant in the amount of fees, taxes, penalties, interest, and a filing fee
((of five dollars)) under RCW 36.18.016. The clerk of the county
in which the warrant is filed shall immediately designate a superior court
cause number for the warrant, and the clerk shall cause to be entered in the
judgment docket under the superior court cause number assigned to the warrant
the name of the delinquent owner of proportionally registered vehicles
mentioned in the warrant, the amount of the fees, taxes, penalties, interest,
and filing fee, and the date when the warrant was filed. The aggregate amount
of the warrant as docketed constitutes a lien upon the title to, and interest
in, all real and personal property of the named person against whom the warrant
is issued, the same as a judgment in a civil case duly docketed in the office
of the clerk. A warrant so docketed is sufficient to support the issuance of
writs of execution and writs of garnishment in favor of the state in the manner
provided by law in the case of civil judgment wholly or partially unsatisfied.
The clerk of the court is entitled to a filing fee ((of five dollars)) under
RCW 36.18.016, which shall be added to the amount of the warrant.
Sec. 6. RCW 50.20.190 and 1995 c 90 s 1 are each amended to read as follows:
(1) An individual who is paid any amount as benefits under this title to which he or she is not entitled shall, unless otherwise relieved pursuant to this section, be liable for repayment of the amount overpaid. The department shall issue an overpayment assessment setting forth the reasons for and the amount of the overpayment. The amount assessed, to the extent not collected, may be deducted from any future benefits payable to the individual: PROVIDED, That in the absence of a back pay award, a settlement affecting the allowance of benefits, fraud, misrepresentation, or willful nondisclosure, every determination of liability shall be mailed or personally served not later than two years after the close of or final payment made on the individual's applicable benefit year for which the purported overpayment was made, whichever is later, unless the merits of the claim are subjected to administrative or judicial review in which event the period for serving the determination of liability shall be extended to allow service of the determination of liability during the six-month period following the final decision affecting the claim.
(2)
The commissioner may waive an overpayment if the commissioner finds that ((said))
the overpayment was not the result of fraud, misrepresentation, willful
nondisclosure, or fault attributable to the individual and that the recovery
thereof would be against equity and good conscience: PROVIDED, HOWEVER, That
the overpayment so waived shall be charged against the individual's applicable
entitlement for the eligibility period containing the weeks to which the
overpayment was attributed as though such benefits had been properly paid.
(3)
Any assessment herein provided shall constitute a determination of liability
from which an appeal may be had in the same manner and to the same extent as
provided for appeals relating to determinations in respect to claims for
benefits: PROVIDED, That an appeal from any determination covering overpayment
only shall be deemed to be an appeal from the determination which was the basis
for establishing the overpayment unless the merits involved in the issue set
forth in such determination have already been heard and passed upon by the
appeal tribunal. If no such appeal is taken to the appeal tribunal by the
individual within thirty days of the delivery of the notice of determination of
liability, or within thirty days of the mailing of the notice of determination,
whichever is the earlier, ((said)) the determination of liability
shall be deemed conclusive and final. Whenever any such notice of
determination of liability becomes conclusive and final, the commissioner, upon
giving at least twenty days notice by certified mail return receipt requested
to the individual's last known address of the intended action, may file with
the superior court clerk of any county within the state a warrant in the amount
of the notice of determination of liability plus a filing fee ((of five
dollars)) under RCW 36.18.016. The clerk of the county where the
warrant is filed shall immediately designate a superior court cause number for
the warrant, and the clerk shall cause to be entered in the judgment docket
under the superior court cause number assigned to the warrant, the name of the
person(s) mentioned in the warrant, the amount of the notice of determination
of liability, and the date when the warrant was filed. The amount of the
warrant as docketed shall become a lien upon the title to, and any interest in,
all real and personal property of the person(s) against whom the warrant is
issued, the same as a judgment in a civil case duly docketed in the office of
such clerk. A warrant so docketed shall be sufficient to support the issuance
of writs of execution and writs of garnishment in favor of the state in the
manner provided by law for a civil judgment. A copy of the warrant shall be
mailed to the person(s) mentioned in the warrant by certified mail to the
person's last known address within five days of its filing with the clerk.
(4) On request of any agency which administers an employment security law of another state, the United States, or a foreign government and which has found in accordance with the provisions of such law that a claimant is liable to repay benefits received under such law, the commissioner may collect the amount of such benefits from the claimant to be refunded to the agency. In any case in which under this section a claimant is liable to repay any amount to the agency of another state, the United States, or a foreign government, such amounts may be collected without interest by civil action in the name of the commissioner acting as agent for such agency if the other state, the United States, or the foreign government extends such collection rights to the employment security department of the state of Washington, and provided that the court costs be paid by the governmental agency benefiting from such collection.
(5) Any employer who is a party to a back pay award or settlement due to loss of wages shall, within thirty days of the award or settlement, report to the department the amount of the award or settlement, the name and social security number of the recipient of the award or settlement, and the period for which it is awarded. When an individual has been awarded or receives back pay, for benefit purposes the amount of the back pay shall constitute wages paid in the period for which it was awarded. For contribution purposes, the back pay award or settlement shall constitute wages paid in the period in which it was actually paid. The following requirements shall also apply:
(a) The employer shall reduce the amount of the back pay award or settlement by an amount determined by the department based upon the amount of unemployment benefits received by the recipient of the award or settlement during the period for which the back pay award or settlement was awarded;
(b) The employer shall pay to the unemployment compensation fund, in a manner specified by the commissioner, an amount equal to the amount of such reduction;
(c) The employer shall also pay to the department any taxes due for unemployment insurance purposes on the entire amount of the back pay award or settlement notwithstanding any reduction made pursuant to (a) of this subsection;
(d) If the employer fails to reduce the amount of the back pay award or settlement as required in (a) of this subsection, the department shall issue an overpayment assessment against the recipient of the award or settlement in the amount that the back pay award or settlement should have been reduced; and
(e) If the employer fails to pay to the department an amount equal to the reduction as required in (b) of this subsection, the department shall issue an assessment of liability against the employer which shall be collected pursuant to the procedures for collection of assessments provided herein and in RCW 50.24.110.
(6) When an individual fails to repay an overpayment assessment that is due and fails to arrange for satisfactory repayment terms, the commissioner shall impose an interest penalty of one percent per month of the outstanding balance. Interest shall accrue immediately on overpayments assessed pursuant to RCW 50.20.070 and shall be imposed when the assessment becomes final. For any other overpayment, interest shall accrue when the individual has missed two or more of their monthly payments either partially or in full. The interest penalty shall be used to fund detection and recovery of overpayment and collection activities.
Sec. 7. RCW 50.24.115 and 1983 1st ex.s. c 23 s 16 are each amended to read as follows:
Whenever
any order and notice of assessment or jeopardy assessment shall have become
final in accordance with the provisions of this title the commissioner may file
with the clerk of any county within the state a warrant in the amount of the
notice of assessment plus interest, penalties, and a filing fee ((of five
dollars)) under RCW 36.18.016. The clerk of the county wherein the
warrant is filed shall immediately designate a superior court cause number for
such warrant, and the clerk shall cause to be entered in the judgment docket
under the superior court cause number assigned to the warrant, the name of the
employer mentioned in the warrant, the amount of the tax, interest, penalties,
and filing fee and the date when such warrant was filed. The aggregate amount
of such warrant as docketed shall become a lien upon the title to, and interest
in all real and personal property of the employer against whom the warrant is
issued, the same as a judgment in a civil case duly docketed in the office of
such clerk. Such warrant so docketed shall be sufficient to support the
issuance of writs of execution and writs of garnishment in favor of the state
in the manner provided by law in the case of civil judgment, wholly or partially
unsatisfied. The clerk of the court shall be entitled to a filing fee ((of
five dollars)) under RCW 36.18.016, which shall be added to the
amount of the warrant, and charged by the commissioner to the employer or
employing unit. A copy of the warrant shall be mailed to the employer or
employing unit by certified mail to his last known address within five days of
filing with the clerk.
Sec. 8. RCW 51.24.060 and 1995 c 199 s 4 are each amended to read as follows:
(1) If the injured worker or beneficiary elects to seek damages from the third person, any recovery made shall be distributed as follows:
(a) The costs and reasonable attorneys' fees shall be paid proportionately by the injured worker or beneficiary and the department and/or self-insurer: PROVIDED, That the department and/or self-insurer may require court approval of costs and attorneys' fees or may petition a court for determination of the reasonableness of costs and attorneys' fees;
(b) The injured worker or beneficiary shall be paid twenty-five percent of the balance of the award: PROVIDED, That in the event of a compromise and settlement by the parties, the injured worker or beneficiary may agree to a sum less than twenty-five percent;
(c) The department and/or self-insurer shall be paid the balance of the recovery made, but only to the extent necessary to reimburse the department and/or self-insurer for benefits paid;
(i) The department and/or self-insurer shall bear its proportionate share of the costs and reasonable attorneys' fees incurred by the worker or beneficiary to the extent of the benefits paid under this title: PROVIDED, That the department's and/or self-insurer's proportionate share shall not exceed one hundred percent of the costs and reasonable attorneys' fees;
(ii) The department's and/or self-insurer's proportionate share of the costs and reasonable attorneys' fees shall be determined by dividing the gross recovery amount into the benefits paid amount and multiplying this percentage times the costs and reasonable attorneys' fees incurred by the worker or beneficiary;
(iii) The department's and/or self-insurer's reimbursement share shall be determined by subtracting their proportionate share of the costs and reasonable attorneys' fees from the benefits paid amount;
(d) Any remaining balance shall be paid to the injured worker or beneficiary; and
(e) Thereafter no payment shall be made to or on behalf of a worker or beneficiary by the department and/or self-insurer for such injury until the amount of any further compensation and benefits shall equal any such remaining balance minus the department's and/or self-insurer's proportionate share of the costs and reasonable attorneys' fees in regards to the remaining balance. This proportionate share shall be determined by dividing the gross recovery amount into the remaining balance amount and multiplying this percentage times the costs and reasonable attorneys' fees incurred by the worker or beneficiary. Thereafter, such benefits shall be paid by the department and/or self-insurer to or on behalf of the worker or beneficiary as though no recovery had been made from a third person.
(2) The recovery made shall be subject to a lien by the department and/or self-insurer for its share under this section.
(3) The department or self-insurer has sole discretion to compromise the amount of its lien. In deciding whether or to what extent to compromise its lien, the department or self-insurer shall consider at least the following:
(a) The likelihood of collection of the award or settlement as may be affected by insurance coverage, solvency, or other factors relating to the third person;
(b) Factual and legal issues of liability as between the injured worker or beneficiary and the third person. Such issues include but are not limited to possible contributory negligence and novel theories of liability; and
(c) Problems of proof faced in obtaining the award or settlement.
(4) In an action under this section, the self-insurer may act on behalf and for the benefit of the department to the extent of any compensation and benefits paid or payable from state funds.
(5) It shall be the duty of the person to whom any recovery is paid before distribution under this section to advise the department or self-insurer of the fact and amount of such recovery, the costs and reasonable attorneys' fees associated with the recovery, and to distribute the recovery in compliance with this section.
(6)
The distribution of any recovery made by award or settlement of the third party
action shall be confirmed by department order, served by registered or
certified mail, and shall be subject to chapter 51.52 RCW. In the event the
order of distribution becomes final under chapter 51.52 RCW, the director or
the director's designee may file with the clerk of any county within the state
a warrant in the amount of the sum representing the unpaid lien plus interest
accruing from the date the order became final. The clerk of the county in
which the warrant is filed shall immediately designate a superior court cause
number for such warrant and the clerk shall cause to be entered in the judgment
docket under the superior court cause number assigned to the warrant, the name
of such worker or beneficiary mentioned in the warrant, the amount of the
unpaid lien plus interest accrued and the date when the warrant was filed. The
amount of such warrant as docketed shall become a lien upon the title to and
interest in all real and personal property of the injured worker or beneficiary
against whom the warrant is issued, the same as a judgment in a civil case
docketed in the office of such clerk. The sheriff shall then proceed in the
same manner and with like effect as prescribed by law with respect to execution
or other process issued against rights or property upon judgment in the
superior court. Such warrant so docketed shall be sufficient to support the
issuance of writs of garnishment in favor of the department in the manner
provided by law in the case of judgment, wholly or partially unsatisfied. The
clerk of the court shall be entitled to a filing fee ((of five dollars))
under RCW 36.18.016, which shall be added to the amount of the warrant.
A copy of such warrant shall be mailed to the injured worker or beneficiary
within three days of filing with the clerk.
(7) The director, or the director's designee, may issue to any person, firm, corporation, municipal corporation, political subdivision of the state, public corporation, or agency of the state, a notice and order to withhold and deliver property of any kind if he or she has reason to believe that there is in the possession of such person, firm, corporation, municipal corporation, political subdivision of the state, public corporation, or agency of the state, property which is due, owing, or belonging to any worker or beneficiary upon whom a warrant has been served by the department for payments due to the state fund. The notice and order to withhold and deliver shall be served by the sheriff of the county or by the sheriff's deputy; by certified mail, return receipt requested; or by any authorized representatives of the director. Any person, firm, corporation, municipal corporation, political subdivision of the state, public corporation, or agency of the state upon whom service has been made shall answer the notice within twenty days exclusive of the day of service, under oath and in writing, and shall make true answers to the matters inquired of in the notice and order to withhold and deliver. In the event there is in the possession of the party named and served with such notice and order, any property which may be subject to the claim of the department, such property shall be delivered forthwith to the director or the director's authorized representative upon demand. If the party served and named in the notice and order fails to answer the notice and order within the time prescribed in this section, the court may, after the time to answer such order has expired, render judgment by default against the party named in the notice for the full amount claimed by the director in the notice together with costs. In the event that a notice to withhold and deliver is served upon an employer and the property found to be subject thereto is wages, the employer may assert in the answer to all exemptions provided for by chapter 6.27 RCW to which the wage earner may be entitled.
Sec. 9. RCW 51.32.240 and 1991 c 88 s 1 are each amended to read as follows:
(1) Whenever any payment of benefits under this title is made because of clerical error, mistake of identity, innocent misrepresentation by or on behalf of the recipient thereof mistakenly acted upon, or any other circumstance of a similar nature, all not induced by fraud, the recipient thereof shall repay it and recoupment may be made from any future payments due to the recipient on any claim with the state fund or self-insurer, as the case may be. The department or self-insurer, as the case may be, must make claim for such repayment or recoupment within one year of the making of any such payment or it will be deemed any claim therefor has been waived. The director, pursuant to rules adopted in accordance with the procedures provided in the administrative procedure act, chapter 34.05 RCW, may exercise his discretion to waive, in whole or in part, the amount of any such timely claim where the recovery would be against equity and good conscience.
(2) Whenever the department issues an order rejecting a claim for benefits paid pursuant to RCW 51.32.190 or 51.32.210, after payment for temporary disability benefits has been paid by a self-insurer pursuant to RCW 51.32.190(3) or by the department pursuant to RCW 51.32.210, the recipient thereof shall repay such benefits and recoupment may be made from any future payments due to the recipient on any claim with the state fund or self-insurer, as the case may be. The director, under rules adopted in accordance with the procedures provided in the administrative procedure act, chapter 34.05 RCW, may exercise discretion to waive, in whole or in part, the amount of any such payments where the recovery would be against equity and good conscience.
(3) Whenever any payment of benefits under this title has been made pursuant to an adjudication by the department or by order of the board or any court and timely appeal therefrom has been made where the final decision is that any such payment was made pursuant to an erroneous adjudication, the recipient thereof shall repay it and recoupment may be made from any future payments due to the recipient on any claim with the state fund or self-insurer, as the case may be. The director, pursuant to rules adopted in accordance with the procedures provided in the administrative procedure act, chapter 34.05 RCW, may exercise his discretion to waive, in whole or in part, the amount of any such payments where the recovery would be against equity and good conscience.
(4) Whenever any payment of benefits under this title has been induced by fraud the recipient thereof shall repay any such payment together with a penalty of fifty percent of the total of any such payments and the amount of such total sum may be recouped from any future payments due to the recipient on any claim with the state fund or self-insurer against whom the fraud was committed, as the case may be, and the amount of such penalty shall be placed in the supplemental pension fund. Such repayment or recoupment must be demanded or ordered within one year of the discovery of the fraud.
(5)
The worker, beneficiary, or other person affected thereby shall have the right
to contest an order assessing an overpayment pursuant to this section in the
same manner and to the same extent as provided under RCW 51.52.050 and
51.52.060. In the event such an order becomes final under chapter 51.52 RCW
and notwithstanding the provisions of subsections (1) through (4) of this
section, the director, director's designee, or self-insurer may file with the
clerk in any county within the state a warrant in the amount of the sum
representing the unpaid overpayment and/or penalty plus interest accruing from
the date the order became final. The clerk of the county in which the warrant
is filed shall immediately designate a superior court cause number for such
warrant and the clerk shall cause to be entered in the judgment docket under
the superior court cause number assigned to the warrant, the name of the
worker, beneficiary, or other person mentioned in the warrant, the amount of
the unpaid overpayment and/or penalty plus interest accrued, and the date the
warrant was filed. The amount of the warrant as docketed shall become a lien
upon the title to and interest in all real and personal property of the worker,
beneficiary, or other person against whom the warrant is issued, the same as a
judgment in a civil case docketed in the office of such clerk. The sheriff
shall then proceed in the same manner and with like effect as prescribed by law
with respect to execution or other process issued against rights or property
upon judgment in the superior court. Such warrant so docketed shall be
sufficient to support the issuance of writs of garnishment in favor of the
department or self-insurer in the manner provided by law in the case of
judgment, wholly or partially unsatisfied. The clerk of the court shall be
entitled to a filing fee ((of five dollars)) under RCW 36.18.016,
which shall be added to the amount of the warrant. A copy of such warrant
shall be mailed to the worker, beneficiary, or other person within three days
of filing with the clerk.
The director, director's designee, or self-insurer may issue to any person, firm, corporation, municipal corporation, political subdivision of the state, public corporation, or agency of the state, a notice to withhold and deliver property of any kind if there is reason to believe that there is in the possession of such person, firm, corporation, municipal corporation, political subdivision of the state, public corporation, or agency of the state, property that is due, owing, or belonging to any worker, beneficiary, or other person upon whom a warrant has been served for payments due the department or self-insurer. The notice and order to withhold and deliver shall be served by certified mail accompanied by an affidavit of service by mailing or served by the sheriff of the county, or by the sheriff's deputy, or by any authorized representative of the director, director's designee, or self-insurer. Any person, firm, corporation, municipal corporation, political subdivision of the state, public corporation, or agency of the state upon whom service has been made shall answer the notice within twenty days exclusive of the day of service, under oath and in writing, and shall make true answers to the matters inquired or in the notice and order to withhold and deliver. In the event there is in the possession of the party named and served with such notice and order, any property that may be subject to the claim of the department or self-insurer, such property shall be delivered forthwith to the director, the director's authorized representative, or self-insurer upon demand. If the party served and named in the notice and order fails to answer the notice and order within the time prescribed in this section, the court may, after the time to answer such order has expired, render judgment by default against the party named in the notice for the full amount, plus costs, claimed by the director, director's designee, or self-insurer in the notice. In the event that a notice to withhold and deliver is served upon an employer and the property found to be subject thereto is wages, the employer may assert in the answer all exemptions provided for by chapter 6.27 RCW to which the wage earner may be entitled.
This subsection shall only apply to orders assessing an overpayment which are issued on or after July 28, 1991: PROVIDED, That this subsection shall apply retroactively to all orders assessing an overpayment resulting from fraud, civil or criminal.
(6) Orders assessing an overpayment which are issued on or after July 28, 1991, shall include a conspicuous notice of the collection methods available to the department or self-insurer.
Sec. 10. RCW 51.48.140 and 1989 c 175 s 121 are each amended to read as follows:
If
a notice of appeal is not served on the director and the board of industrial
insurance appeals pursuant to RCW 51.48.131 within thirty days from the date of
service of the notice of assessment, or if a final decision and order of the
board of industrial insurance appeals in favor of the department is not
appealed to superior court in the manner specified in RCW 34.05.510 through
34.05.598, or if a final decision of any court in favor of the department is
not appealed within the time allowed by law, then the amount of the unappealed
assessment, or such amount of the assessment as is found due by the final
decision and order of the board of industrial insurance appeals or final
decision of the court shall be deemed final and the director or the director's
designee may file with the clerk of any county within the state a warrant in
the amount of the notice of assessment. The clerk of the county wherein the
warrant is filed shall immediately designate a superior court cause number for
such warrant, and the clerk shall cause to be entered in the judgment docket
under the superior court cause number assigned to the warrant, the name of such
employer mentioned in the warrant, the amount of the taxes and penalties due
thereon, and the date when such warrant was filed. The aggregate amount of
such warrant as docketed shall become a lien upon the title to, and interest in
all real and personal property of the employer against whom the warrant is
issued, the same as a judgment in a civil case duly docketed in the office of
such clerk. The sheriff shall thereupon proceed upon the same in all respects
and with like effect as prescribed by law with respect to execution or other
process issued against rights or property upon judgment in the superior court.
Such warrant so docketed shall be sufficient to support the issuance of writs
of garnishment in favor of the state in a manner provided by law in case of
judgment, wholly or partially unsatisfied. The clerk of the court shall be
entitled to a filing fee ((of five dollars)) under RCW 36.18.016,
which shall be added to the amount of the warrant. A copy of such warrant
shall be mailed to the employer within three days of filing with the clerk.
Sec. 11. RCW 82.32.210 and 1998 c 311 s 8 are each amended to read as follows:
(1) If any fee, tax, increase, or penalty or any portion thereof is not paid within fifteen days after it becomes due, the department of revenue may issue a warrant in the amount of such unpaid sums, together with interest thereon from the date the warrant is issued until the date of payment. If, however, the department of revenue believes that a taxpayer is about to cease business, leave the state, or remove or dissipate the assets out of which fees, taxes or penalties might be satisfied and that any tax or penalty will not be paid when due, it may declare the fee, tax or penalty to be immediately due and payable and may issue a warrant immediately.
(a) Interest imposed before January 1, 1999, shall be computed at the rate of one percent of the amount of the warrant for each thirty days or portion thereof.
(b) Interest imposed after December 31, 1998, shall be computed on a daily basis on the amount of outstanding tax or fee at the rate as computed under RCW 82.32.050(2). The rate so computed shall be adjusted on the first day of January of each year for use in computing interest for that calendar year. As used in this subsection, "fee" does not include an administrative filing fee such as a court filing fee and warrant fee.
(2) The department shall file a copy of the warrant with the clerk of the superior court of any county of the state in which real and/or personal property of the taxpayer may be found. The clerk is entitled to a filing fee under RCW 36.18.016. Upon filing, the clerk shall enter in the judgment docket, the name of the taxpayer mentioned in the warrant and in appropriate columns the amount of the fee, tax or portion thereof and any increases and penalties for which the warrant is issued and the date when the copy is filed, and thereupon the amount of the warrant so docketed shall become a specific lien upon all goods, wares, merchandise, fixtures, equipment, or other personal property used in the conduct of the business of the taxpayer against whom the warrant is issued, including property owned by third persons who have a beneficial interest, direct or indirect, in the operation of the business, and no sale or transfer of the personal property in any way affects the lien.
(3) The lien shall not be superior, however, to bona fide interests of third persons which had vested prior to the filing of the warrant when the third persons do not have a beneficial interest, direct or indirect, in the operation of the business, other than the securing of the payment of a debt or the receiving of a regular rental on equipment. The phrase "bona fide interests of third persons" does not include any mortgage of real or personal property or any other credit transaction that results in the mortgagee or the holder of the security acting as trustee for unsecured creditors of the taxpayer mentioned in the warrant who executed the chattel or real property mortgage or the document evidencing the credit transaction.
(4) The amount of the warrant so docketed shall thereupon also become a lien upon the title to and interest in all other real and personal property of the taxpayer against whom it is issued the same as a judgment in a civil case duly docketed in the office of the clerk. The warrant so docketed shall be sufficient to support the issuance of writs of garnishment in favor of the state in the manner provided by law in the case of judgments wholly or partially unsatisfied.
Sec. 12. RCW 82.36.047 and 1998 c 176 s 17 are each amended to read as follows:
When
an assessment becomes final in accordance with this chapter, the department may
file with the clerk of any county within the state a warrant in the amount of
the assessment of taxes, penalties, interest, and a filing fee ((of five
dollars)) under RCW 36.18.016. The clerk of the county in which the
warrant is filed shall immediately designate a superior court cause number for
the warrant, and the clerk shall cause to be entered in the judgment docket
under the superior court cause number assigned to the warrant the name of the
licensee or person mentioned in the warrant, the amount of the tax, penalties,
interest, and filing fee, and the date when the warrant was filed. The
aggregate amount of the warrant as docketed becomes a lien upon the title to
and interest in all real and personal property of the named person against whom
the warrant is issued, the same as a judgment in a civil case duly docketed in
the office of the clerk. The warrant so docketed is sufficient to support the
issuance of writs of execution and writs of garnishment in favor of the state
in the manner provided by law in the case of a civil judgment, wholly or
partially unsatisfied. The clerk of the court is entitled to a filing fee ((of
five dollars)) under RCW 36.18.016.
Sec. 13. RCW 82.38.235 and 1998 c 176 s 78 are each amended to read as follows:
Whenever any assessment shall have become final in accordance with
the provisions of this chapter, the department may file with the clerk of any
county within the state a warrant in the amount of the assessment of taxes,
penalties plus interest and a filing fee ((of five dollars)) under
RCW 36.18.016. The clerk of the county wherein the warrant is filed shall
immediately designate a superior court cause number for such warrant, and the
clerk shall cause to be entered in the judgment docket under the superior court
cause number assigned to the warrant, the name of the licensee mentioned in the
warrant, the amount of the tax, penalties, interest and filing fee and the date
when such warrant was filed. The aggregate amount of such warrant as docketed
shall become a lien upon the title to, and interest in all real and personal
property of named person against whom the warrant is issued, the same as a
judgment in a civil case duly docketed in the office of such clerk. Such
warrant so docketed shall be sufficient to support the issuance of writs of
execution and writs of garnishment in favor of the state in the manner provided
by law in the case of civil judgment, wholly or partially unsatisfied. The
clerk of the court shall be entitled to a filing fee ((of five dollars))
under RCW 36.18.016, which shall be added to the amount of the warrant.
--- END ---