Washington § 46.87.340 Assessments—Lien for nonpayment.

Washington Statutes

§ 46.87.340 — Assessments—Lien for nonpayment.

Washington § 46.87.340

Title 46MOTOR VEHICLES

Ch. 46.87PROPORTIONAL REGISTRATION

This text of Washington § 46.87.340 (Assessments—Lien for nonpayment.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 46.87.340 (2026).

Text

(1)If a person liable for the payment of fees and taxes fails to pay the amount, including any interest and penalty, together with costs incurred, there must be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date fees and taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other fees and taxes having priority by law.

(2)The department must file with any county auditor or other agent a statement of claim and lien specifying the amount of delinquent fees, taxes, pena

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(1) If a person liable for the payment of fees and taxes fails to pay the amount, including any interest and penalty, together with costs incurred, there must be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date fees and taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other fees and taxes having priority by law.

(2) The department must file with any county auditor or other agent a statement of claim and lien specifying the amount of delinquent fees, taxes, penalties, and interest owed.

Effective date — 2015 c 228: See note following RCW 46.87.010 .

Effective dates — 1987 c 244: See note following RCW 46.87.010 .