Summers v. Department of Revenue

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 filed a series of tax warrants against James W. Summers, William C. Summers, and certain affiliated limited partnerships (the taxpayers). The King County Superior Court extended the tax liens by orders dated April 22, 1999. The…