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<p class="MsoNormal"><span style="font-size:12.0pt;color:black">WAC 458-61A 102(16)(d)(iii) and (e)(iii) and 458-61A-303 (3) (d). The latter states no affidavit is required for a reconveyance of a DOT.
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<p class="MsoNormal"><span style="font-size:11.5pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.5pt;color:black">Livingston (Liv) Wernecke<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:black">Shareholder<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black">Betts, Patterson & Mines, P.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">One Convention Place<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">701 Pike Street, Suite 1400 <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Seattle, WA 98101-3927<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">D 206.268.8679 | F 206.343.7053 | C 206.953.6161<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><a href="http://www.bpmlaw.com/"><span style="color:black">www.bpmlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:6.0pt"><b><span style="font-size:8.0pt;color:black"><img border="0" width="396" height="80" id="_x0000_i1026" src="cid:image003.jpg@01D0B433.3D3FD670" alt="logo+tagline-medium (2)"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;color:black"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;color:black">CONFIDENTIALITY AND CIRCULAR 230 NOTICE</span></b><span style="font-size:9.0pt;color:black">:</span><b><span style="font-size:9.0pt;color:black"> This communication is intended for the sole use
of the individual and entity to whom it is addressed, and may contain information that is privileged, confidential and exempt from disclosure under applicable law. You are hereby notified that any dissemination, distribution or duplication of this communication
by someone other than the intended addressee or its designated agent is strictly prohibited. As required by the Internal Revenue Service, anything contained in this communication pertaining to any U.S. federal tax matter is not to be used for the purpose of
avoiding federal tax penalties under the Internal Revenue Code or for promoting, marketing or recommending to any third party the tax implications of any partnership or other entity, investment plan or arrangement discussed in this communication. If you have
received this communication in error, please notify this firm immediately by collect call (206)-292 9988, or by reply to this communication. Thank you.</span></b><b><span style="font-size:9.0pt;color:black"><o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Douglas Bratt<br>
<b>Sent:</b> Wednesday, July 01, 2015 6:57 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Help.<o:p></o:p></span></p>
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<p class="MsoNormal">Listmates:<o:p></o:p></p>
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<p class="MsoNormal">Please help an older practitioner, with a four digit bar number, who really should not still be slaving away in the office close to 7:00 PM (so sayeth his spouse).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">We all know that when a debt is paid off, recording a Full Reconveyance (Deed) is not subject to Real Estate Excise Tax, just as a Satisfaction of Mortgage is not subject to REET.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have known that for years, but cannot put my hands, or eyes, on the WAC that provides an exemption from REET in this sort of case.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Is there a specific WAC that says that no REET Affidavit is needed when, essentially, wiping out the security interest? If a REET Affidavit is still required, what is the WAC that provides for the exemption?<o:p></o:p></p>
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<p class="MsoNormal">I won’t wait till I get an answer, since most of you are wise enough to have gone home prior to this hour.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks for your attention to my temporary lapse of knowledge, otherwise known, in some circles as a brain f- - -
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best Regards,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Doug Bratt<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Lucida Calligraphy"">Douglas J. Bratt</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Lucida Calligraphy"">Lawyer</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Office: (360) 213-2040
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""> Fax: (360) 213-2030<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">CONFIDENTIALITY NOTICE: This email message may contain confidential or privileged information. If you have received this message by mistake, please do not review, disclose,
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">NOTE:</span><span style="font-size:10.0pt;font-family:"Times New Roman","serif"">
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">TAX ADVICE NOTICE: IRS Circular 230 requires us to advise you that, if this communication or any attachment contains any tax advice, the advice is not intended to be used,
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