Wash. Rev. Code » Title 50 · Chapter 50.24
Revised Code of Washington

Wash. Rev. Code § 50.24.050 (2025)

Lien for contributions generally

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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.
[ 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.]

Notes:

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.
Penalties for late reports or contributions: RCW 50.12.220.
Notes of Decisions
Cited in 4 cases, 1952–1956 · leading case: In re Carroll Constr. Co., 249 P.2d 234 (Wash. 1952).
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In re Carroll Constr. Co., 249 P.2d 234 (Wash. 1952). “Under the provisions of RCW 50.24.050 [ cf. Rem. Supp. 1947, § 9998-231], this lien *318 was good against these specific articles in any county in the state to which they might be taken.”
Weitz v. Electrovation, Inc., 295 P.2d 728 (Wash. 1956). “” The lien statute created for the employment security department is found in RCW 50.24.050, the pertinent portions of which read: “The claim of the unemployment compensation division for any contributions, including interest thereon, not paid when due, shall be a hen prior to…”
United States v. State, 249 P.2d 234 (Wash. 1952). “Under the provisions of RCW 50.24.050 [cf. Rem. Supp. 1947, § 9998-231], this lien *318 was good against these specific articles in any county in the state to which they might be taken.”
Seattle Ass'n of Credit Men v. Am. All. Aluminum Smelting Corp., 257 P.2d 637 (Wash. 1953). “1945, § 9998-235], or by way of foreclosing the tax lien, which had been perfected upon the property here in question, by filing appropriate notices with the auditor of King county under the provisions of RCW 50.24.050 [cf. Rem. Supp. 1947, § 9998-231].”
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