Washington § 60.68.045 - Tax lien index — Duties of county auditor — Uniform commercial code filing system — Department of licensing.

Full text of Washington Revised Code of Washington § 60.68.045 — Tax lien index — Duties of county auditor — Uniform commercial code filing system — Department of licensing., with citation guidance and answers to common questions.

§ 60.68.045. Tax lien index — Duties of county auditor — Uniform commercial code filing system — Department of licensing.

(1) When a notice of a tax lien is recorded under RCW 60.68.015(2), the county auditor shall forthwith enter it in the general index showing the name and residence of the taxpayer named in the notice, the collector's serial number of the notice, the date and hour of recording, and the amount of tax and penalty assessed. The auditor shall have the ability to produce a separate tax lien index listing.
(2) When a notice of a tax lien is filed under RCW 60.68.015(3), the department of licensing shall enter it in the uniform commercial code filing system showing the name and address of the taxpayer as the debtor, and the internal revenue service as a secured party, and include the collector's serial number of the notice, the date and hour of filing, and the amount of tax and penalty assessed.
[ 1999 c 233 s 7; 1992 c 133 s 3; 1988 c 73 s 5.]

Notes

Effective date—1999 c 233: See note following RCW 4.28.320.

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 60.68.045

What does Revised Code of Washington § 60.68.045 cover?

Section 60.68.045 ("Tax lien index — Duties of county auditor — Uniform commercial code filing system — Department of licensing.") 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.

How do I cite Washington § 60.68.045?

A common citation format is "Revised Code of Washington § 60.68.045" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 60.68.045 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.