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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal>I am posting this to two lists because the information is germane to real property and probate practice. Maybe not news to some of you, but it was to me.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Recently was assisting client with recording a community property agreement and changing the record ownership of the property with the Skagit County Treasurer.<o:p></o:p></p><p class=MsoNormal>We recorded the CPA, then sent client to the treasurer with the recorded document to request the name change on the account.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>The Treasurer’s clerk checked the record of ownership in their system, which showed property still in name of decedent and his first wife. Decedent was divorced 20 years ago. The divorce attorney did not record a Quit Claim Deed, nor did they record the decree, as that was not common<span style='mso-spacerun:yes'> </span>practice is Skagit 20 years ago. So clerk told client they must obtain a deed from the ex-wife, instead of simply requesting a copy of the decree of dissolution. This clerk at the Skagit Treasurer’s office is very <i style='mso-bidi-font-style:normal'>by the book</i>, (down to the gnat’s eyelash as it were).<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I called the clerk and they were insistent that my client needed a deed to change the record ownership with the Treasurer and Assessor. Also required would be an Excise Tax affidavit for each “change of ownership”, meaning the Deed and the CPA would both need REETAs for the Treasurer to “recognize” the transfer. Clerk claims they have been doing things this way for last four or five years. We have processed recording CPAS and Affidavits of Community Property (DOR Form) for several years without using REETAS. The Auditor has no problem taking them for recording. But the Treasurer’s clerk claims they don’t recognize these recordings to change record ownership on tax rolls.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>After explaining to the clerk that the decree of dissolution was sufficient to transfer title to decedent husband when he divorced first wife, the clerk agreed we could submit a REETA with the decree (we are obtaining a certified copy) which must be recorded. They would put the excise tax stamp on it, then we could record the Decree. That’s step one, to put Husband in title. Then, step two, we are required to submit the CPA to the Treasurer with a REETA for them to stamp the CPA (which we already recorded). Only then will they recognize the recorded CPA and change the ownership to the surviving second wife. They won’t recognize the CPA, even though it is recorded because it was processed without an Excise Tax stamp on it.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>This was a lot of hoops, so called the DOR and tried to reach Steve Bren. He has moved to another department at DOR, so spoke with “Pam”. The facts of this situation were outlined. She confirmed the requirement that all documents affecting ownership require separate REETAS for the DOR and Treasurer to recognize the recordings.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>This approach may not be the same county to county, but the DOR is supporting this position, so be forewarned changes may be coming in other counties.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>If anyone knows of contrary law or WACS would be interested.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'>This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>