Summers v. DEPARTMENT OF REVENUE FOR STATE

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.

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

Court of Appeals of Washington, Division 1.

January 2, 2001.

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…