Department of Revenue v. Federal Deposit Insurance Corp.

fl — Any conveyance, assignment, or transfer of ownership of title to real property is subject to a real estate excise tax, chapter 82.45 RCW. Former RCW 82.45.010(3)(i) (2010)1 excludes a “transfer or conveyance made pursuant to a deed of trust or an order of sale by the court in any mortgage, deed of trust, or lien foreclosure proceeding or upon execution of a judgment.” We hold the *154superior court erred in granting the motion of a receiver appointed under RCW 7.60.025(l)(c) to exempt the sale of real property from the real estate excise tax as “a court-ordered sale in an action to execute…