Washington § 60.28.040 - Tax liens — Priority of liens.

Full text of Washington Revised Code of Washington § 60.28.040 — Tax liens — Priority of liens., with citation guidance and answers to common questions.

§ 60.28.040. Tax liens — Priority of liens.

(1) Subject to subsection (5) of this section, the amount of all taxes, increases, and penalties due or to become due under Title 82 RCW, from a contractor or the contractor's successors or assignees with respect to a public improvement contract wherein the contract price is thirty-five thousand dollars or more, is a lien prior to all other liens upon the amount of the retained percentage withheld by the disbursing officer under such contract.
(2) Subject to subsection (5) of this section, after payment of all taxes, increases, and penalties due or to become due under Title 82 RCW, from a contractor or the contractor's successors or assignees with respect to a public improvement contract wherein the contract price is thirty-five thousand dollars or more, the amount of all other taxes, increases, and penalties under Title 82 RCW, due and owing from the contractor, is a lien prior to all other liens upon the amount of the retained percentage withheld by the disbursing officer under such contract.
(3) Subject to subsection (5) of this section, after payment of all taxes, increases, and penalties due or to become due under Title 82 RCW, the amount of all taxes, increases, and penalties due or to become due under Titles 50 and 51 RCW from the contractor or the contractor's successors or assignees with respect to a public improvement contract wherein the contract price is thirty-five thousand dollars or more is a lien prior to all other liens upon the amount of the retained percentage withheld by the disbursing officer under such contract.
(4) Subject to subsection (5) of this section, the amount of all other taxes, increases, and penalties due and owing from the contractor is a lien upon the balance of such retained percentage remaining in the possession of the disbursing officer after all other statutory lien claims have been paid.
(5) The employees of a contractor or the contractor's successors or assignees who have not been paid the prevailing wage under such a public improvement contract shall have a first priority lien against the bond or retainage prior to all other liens.
[ 2014 c 97 s 301. Prior: 2009 c 432 s 7; 2009 c 219 s 7; 1985 c 80 s 1; 1971 ex.s. c 299 s 1; 1955 c 236 s 4; prior: 1949 c 228 s 27, part; Rem. Supp. 1949 s 8370-204a, part; RCW 82.32.250, part.]

Notes

Report—2009 c 432: See RCW 18.27.800.
Severability—Effective dates—1971 ex.s. c 299: See notes following RCW 82.04.050.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 60.28.040

What does Revised Code of Washington § 60.28.040 cover?

Section 60.28.040 ("Tax liens — Priority of liens.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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