Section 82.38.210 - Tax lien-Filing(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there will be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law.(2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.Amended by 2013 c 225,§ 121, eff. 7/1/2016.1998 c 176 § 75; 1979 c 40 § 15; 1971 ex.s. c 175 § 22.Effective date- 2013 c 225 : See note following RCW 82.38.010.