<html><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"><meta name="Generator" content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle18
{mso-style-type:personal;
font-family:"Times New Roman",serif;
color:#44546A;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
span.EmailStyle19
{mso-style-type:personal-compose;
font-family:"Times New Roman",serif;
color:windowtext;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style></head><body lang="EN-US" link="blue" vlink="purple"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a">I propose the new test for dividing ‘old school’ and ‘new school’ on the RPPT is whether they use the term “1% tax affidavit” (below) to describe the REETA. (I count myself in that category.)</span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a">Robert R. Rowley</span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a">Attorney At Law</span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a">(509) 252-5074 (w)</span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a">(509) 994-1143 (c)</span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a"><a href="mailto:rob@rowleylegal.com">rob@rowleylegal.com</a></span></p><p class="MsoNormal"><span style="font-size:14.0pt;color:#44546a"> </span></p><p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Jennifer Ballantyne<br><b>Sent:</b> Monday, June 05, 2017 3:37 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] TODDs</span></p><p class="MsoNormal"> </p><div><p class="MsoNormal">Spokane does not require a pre-payment on tax. We show the TODD to the Treasurer's Office, who stamps the TODD exempt and then record. Make sure you reference the correct WAC on the REETA.</p><div><p class="MsoNormal"> </p></div><div><p class="MsoNormal">Jen Ballantyne </p></div></div><div><p class="MsoNormal"> </p><div><p class="MsoNormal">On Jun 5, 2017 3:29 PM, "Josh Grant" <<a href="mailto:jgrant@accima.com">jgrant@accima.com</a>> wrote:</p><blockquote style="border:none;border-left:solid #cccccc 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in"><div><div><div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Another question on TODD’s.</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">I am discussing whether a 1% tax affid. needs to be sent in with the original TODD to get it recorded in a small county which may have never had one submitted before. ARe most cocunties requireing the 1% tax affid?</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"> </span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Josh</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"></span></p></div><div><div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> </span></p></div><div><div><p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> <a href="mailto:jgilbertatty@gmail.com" target="_blank" title="jgilbertatty@gmail.com">Jayne Gilbert</a> </span></p></div><div><p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Sent:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Monday, June 05, 2017 2:43 PM</span></p></div><div><p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">To:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank" title="wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</a> </span></p></div><div><p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Subject:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Re: [WSBAPT] TODDs</span></p></div></div></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p></div></div><div><div><div><p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:black">Thank you I was sure hoping that would be the case</span></p></div></div><div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">On Mon, Jun 5, 2017 at 2:35 PM, Doug Owens <<a href="mailto:dougowens@seattlerelawyer.com" target="_blank">dougowens@seattlerelawyer.com</a>> wrote:</span></p><blockquote style="border:none;border-left:solid #cccccc 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in"><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Dear Jayne, yes a lifetime transfer of the property operates to revoke the TODD. Yours truly. Doug Owens</span></p><div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">On Jun 5, 2017, at 2:09 PM, Jayne Gilbert <<a href="mailto:jgilbertatty@gmail.com" target="_blank">jgilbertatty@gmail.com</a>> wrote:</span></p></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p></div></div></div><div><div><div><div><div><p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:black">A client executed a TODD on her home. Now she wants to sell the property. Can she do this without recording a revocation of the TODD? In case you wonder, she's the sole owner of the RP</span></p></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p></div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">-- </span></p><div><div><div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">*************************************************</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Jayne Marsh Gilbert</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Gilbert and Gilbert Lawyers, PS</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black"><a href="tel:(360)%20336-9515" target="_blank">(360) 336-9515</a></span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">*************************************************</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div></div></div></div></div></div></div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></p></div></blockquote></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p></div></div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></p></blockquote></div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><br><br clear="all"></span></p><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p></div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">-- </span></p><div><div><div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">*************************************************</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Jayne Marsh Gilbert</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Gilbert and Gilbert Lawyers, PS</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black"><a href="tel:(360)%20336-9515" target="_blank">(360) 336-9515</a></span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div><div><p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">*************************************************</span><span style="font-family:"Calibri",sans-serif;color:black"></span></p></div></div></div></div></div><div class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Calibri",sans-serif;color:black"><hr size="2" width="100%" align="center"></span></div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></p></div></div></div></div><p class="MsoNormal"><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></p></blockquote></div></div></div></body></html>