Washington § 50.24.050 Lien for contributions generally.

Washington Statutes

§ 50.24.050 — Lien for contributions generally.

Washington § 50.24.050

Title 50UNEMPLOYMENT COMPENSATION

Ch. 50.24CONTRIBUTIONS BY EMPLOYERS

This text of Washington § 50.24.050 (Lien for contributions generally.) 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 § 50.24.050 (2026).

Text

The claim of the employment security department for any contributions, interest, or penalties not paid when due, shall be a lien prior to all other liens or claims and on a parity with prior tax liens against all property and rights to property, whether real or personal, belonging to the employer. In order to avail itself of the lien hereby created, the department shall file with any county auditor where property of the employer is located a statement and claim of lien specifying the amount of delinquent contributions, interest, and penalties claimed by the department. From the time of filing for record, the amount required to be paid shall constitute a lien upon all property and rights to property, whether real or personal, in the county, owned by the employer or acquired by him or her. T

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The claim of the employment security department for any contributions, interest, or penalties not paid when due, shall be a lien prior to all other liens or claims and on a parity with prior tax liens against all property and rights to property, whether real or personal, belonging to the employer. In order to avail itself of the lien hereby created, the department shall file with any county auditor where property of the employer is located a statement and claim of lien specifying the amount of delinquent contributions, interest, and penalties claimed by the department. From the time of filing for record, the amount required to be paid shall constitute a lien upon all property and rights to property, whether real or personal, in the county, owned by the employer or acquired by him or her. The lien shall not be valid against any purchaser, holder of a security interest, mechanic's lien, or judgment lien creditor until notice thereof has been filed with the county auditor. This lien shall be separate and apart from, and in addition to, any other lien or claim created by, or provided for in, this title. When any such notice of lien has been so filed, the commissioner may release the same by filing a certificate of release when it shall appear that the amount of delinquent contributions, interest, and penalties have been paid, or when such assurance of payment shall be made as the commissioner may deem to be adequate. Fees for filing and releasing the lien provided herein may be charged to the employer and may be collected from the employer utilizing the remedies provided in this title for the collection of contributions.

Severability — 1981 c 302: See note following RCW 19.76.100 .

Effective date — 1973 1st ex.s. c 158: See note following RCW 50.08.020 .

Legislative History

[2010 c 8 s 13028;1981 c 302 s 39;1979 ex.s. c 190 s 2;1973 1st ex.s. c 158 s 9;1947 c 215 s 19;1945 c 35 s 93; Rem. Supp. 1947 s 9998-231. Prior:1943 c 127 s 10;1941 c 253 s 11;1939 c 214 s 12;1937 c 162 s 14.]