[WSBAPT] Elimination of Manufactured Home Owned by Probate Estate on Land Also Owned by Estate

[John Sullivan]

Listmates:

I've been consulted on a problem that makes no sense to me. Maybe one of you have confronted this situation.

Decedent owned separately title (DOL) manufactured home situated on land decedent owned in Kittitas County. PR wants to sell both land and manufactured home and has a buyer, who wants the manufactured home eliminated and affixed to the land. The County Auditor is saying the PR cannot apply for elimination on behalf of the decedent, but must first transfer manufactured home with DOL to PR and pay sales tax. That doesn't make any sense to me. There isn't a "sale" for one thing. Second, it defeats the purpose of having a PR. Third, when the value of the manufactured home is added to the land and sold, wouldn't it result in double taxation with the application of the REET on the sale to the third party buyer?

Any experience with this?
Best regards,
John J. Sullivan
Attorney

Lyons | Sullivan
10655 NE 4th Street, Suite 704
Bellevue, WA  98004
425*451*2400 tel 425-451-7385 fax
www.dljslaw.com<http://www.dljslaw.com/>

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