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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Mark,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> California has a small estate procedure that applies to land valued at less than $50,000. I’m working with a California attorney on one of
these now.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p style="MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy C. Lewis, Attorney</span></p>
<p style="MARGIN: 6pt 0in 0pt"><span style="mso-no-proof: yes"><v:shapetype id="_x0000_t75" stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape id="Picture_x0020_16" style="HEIGHT: 68px; WIDTH: 211px; VISIBILITY: visible; mso-wrap-style: square" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png" o:spid="_x0000_i1025" type="#_x0000_t75"><v:imagedata src="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png" o:title="EC_Logo_color"></v:imagedata><img src="cid:logobb3b79" width="211" height="68"></v:shape></span><span style="FONT-SIZE: 3pt; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; mso-bidi-font-family: Calibri"><o:p></o:p></span></p>
<p style="MARGIN: 0in 0in 0pt"><span><font color="#c00000"><font style="FONT-SIZE: 10pt">ESTATE PLANNING & PROBATE</font></font></span></p>
<p style="MARGIN-TOP: 0in"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></o:p></font></font></span></font></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>Mark Mullins<br>
<b>Sent:</b> Wednesday, November 01, 2017 9:41 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Washington Probate Administration and worthless California land<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p><span style="font-family:"Arial","sans-serif"">Listmates:<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">Any ideas on what my client Personal Rep in a Washington Probate of estate of deceased Washington resident can do about land in California that PR wants to completely ignore because it is of low value. Client
lives in California. Past property taxes due for the past two years are about $21.05.
<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">The decedent (PR's parent) was unable to decide what to do with the property. The real property interest is a 1/2 interest held equally among three folks (i.e each having a 1/3 interest in 1/2, so 1/6 is the
decedent's interest) in nearly 20 acres.<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">PR client, in personal capacity, is the sole beneficiary (the other beneficiary assigned client all interest to client) of the estate and feels, I think justifiably, there's no benefit to the estate in anything
but ignoring it. <o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">The Washington Probate is otherwise ready to close and client wants to sign off on Declaration of Completion stating administration is complete. I'm not confident client can, however, because of (a) California
taxes being due (in that nominal amount) and (b) the land is still in decedent's name.
<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">A creditor notice was not sent to the California taxing authority. Would a creditor notice do any good or any harm?
<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">Would the California have any jurisdiction over the Washington PR or the client in California?
<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">Sincerely,<o:p></o:p></span></p>
<p><span style="font-family:"Arial","sans-serif"">Mark D. Mullins<br>
Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Law Office of</span></i><i><span style="font-size:7.5pt;font-family:"Arial","sans-serif""><br>
</span></i><b><span style="font-size:13.5pt;font-family:"Times","serif"">M</span></b><b><span style="font-size:10.0pt;font-family:"Times","serif"">ARK</span></b>
<b><span style="font-size:13.5pt;font-family:"Times","serif"">D</span></b><b><span style="font-size:10.0pt;font-family:"Times","serif"">.</span></b>
<b><span style="font-size:13.5pt;font-family:"Times","serif"">M</span></b><b><span style="font-size:10.0pt;font-family:"Times","serif"">ULLINS</span></b><b><span style="font-size:7.5pt;font-family:"Times","serif""><br>
</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">206 South Lincoln Street, Suite 205</span><span style="font-size:7.5pt;font-family:"Arial","sans-serif""><br>
</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Port Angeles, WA 98362</span><span style="font-size:10.0pt;font-family:"LinePrinter","serif""><br>
</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Telephone: (360)457-7223 Facsimile: by arrangement<br>
</span><a href="mailto:mullinslaw@msn.com"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">mullinslaw@msn.com</span></a>
<span style="font-size:10.0pt"><o:p></o:p></span></p>
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