SUMMERS v. DEPARTMENT OF REVENUE FOR STATE

Nos. 45331-9-I, 45332-7, 45333-5, 45334-3.

14 P.3d 902 (2001)

James W. SUMMERS, William C. Summers, and Saddleback Development Limited Partnership, Appellants, v. DEPARTMENT OF REVENUE FOR the STATE OF WASHINGTON, Respondents.

Court of Appeals of Washington, Division 1.

January 2, 2001.


Attorney(s) appearing for the Case

William Summers, Medina, for Appellants.

Mary C. Lobdell, Seattle, for Respondents.


WEBSTER, J.

Appellant taxpayers appeal the denial of their motion to vacate orders extending judgments, arguing that the statute providing for extension of judgments does not apply to tax liens. Because the trial court properly extended the tax liens, denial of the motions to vacate was not an abuse of discretion and thus we affirm.

FACTS

In April 1989, the Department of Revenue ("Revenue") filed a series of tax warrants against James W. Summers...

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