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--></style></head><body lang="EN-US" link="blue" vlink="purple"><div class="WordSection1"><p class="ox-bbf20727a5-msonormal"><span style="color:black">RCW 82.45.032</span></p><h4 style="margin-bottom:3.75pt;background:white;word-spacing:0px"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Additional definitions.</span></h4><p class="ox-bbf20727a5-msonormal" style="text-indent:.25in;background:white;word-spacing:0px"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.</span></p><p class="ox-bbf20727a5-msonormal" style="text-indent:.25in;background:white;word-spacing:0px"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black;background:yellow">(1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial interest in any entity which itself owns land or anything affixed to land. The term includes used mobile homes,</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> used park model trailers, used floating homes, and improvements constructed upon leased land.</span></p><p class="ox-bbf20727a5-msonormal" style="text-indent:.25in;background:white;word-spacing:0px"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black;background:yellow">(2) "Used mobile home" means a mobile home which has been previously sold at retail and has been subjected to tax under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.08" target="_blank"><strong><span style="font-family:"Arial",sans-serif;color:#7dab8a">82.08</span></strong></a> RCW, or which has been previously used and has been subjected to tax under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.12" target="_blank"><strong><span style="font-family:"Arial",sans-serif;color:#7dab8a">82.12</span></strong></a> RCW, and which has substantially lost its identity as a mobile unit at the time of sale by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe connections with sewer, water, and other utilities.</span></p><p class="MsoNormal" style="word-spacing:0px"><span style="font-size:14.0pt;color:#44546a"> </span></p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><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>Mike Winslow<br><b>Sent:</b> Thursday, May 31, 2018 11:57 AM<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] Mobile home on owned land</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Typically, if title is eliminated then the county assessor no longer has a separate property tax statement for the mobile (wherein it is taxed as personal property). This is not fool proof, as some counties will tax a mobile and land together even though there is no record of a title elimination at the vehicle licensing in Olympia. I cannot speak to King County, specifically, but I have found varying practice on this issue from county to county (esp. older transactions on the coast and Eastern WA). </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">I would start with checking Assessor’s records for the mobile taxed as personal property( search under the property address; most assessors will tie to a related record if there is a mobile taxed as pp) then if it appears to be eliminated, I would check with the Assessor’s office by phone to see if they show record of elimination in the internal records not visible online; failing that check vehicle licensing in Olympia by VIN. Usually, they find no record of a title, but once in a while we will find a record of the mobile title, even though the Assessor is taxing all as real estate. If there is still record of a vehicle title, usual transfer procedure applies, using Bill of Sale and transfer at Auditor. If there is no record of title in Olympia, I draft the PR deed to recite the legal description and the mobile description by brand, year and VIN.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">I would not treat the deed as dispositive of the issue one way or the other.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><div><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Michael A. Winslow</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">1204 Cleveland Ave.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Mount Vernon, WA 98273</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Ph. 360-336-3321</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">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.</span></p></div><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><div><div style="border:none;border-top:solid #b5c4df 1.0pt;padding:3.0pt 0in 0in 0in"><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"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Doug Owens<br><b>Sent:</b> Thursday, May 31, 2018 11:21 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Mobile home on owned land</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal">Dear Lisa, I believe that if title has not been eliminated on the mobile home it is personal property and a vehicle transfer would be required. I hope this is helpful. Yours truly, Doug Owens</p><div><p class="MsoNormal"><br><br></p><div><p class="MsoNormal">On May 31, 2018, at 11:04 AM, Lisa E Schuchman <<a href="mailto:lisa@lisaschuchman.com">lisa@lisaschuchman.com</a>> wrote:</p></div><p class="MsoNormal"> </p><div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif">In a probate, the decedent owned a parcel of land in King County with a mobile home on it. I’m trying to figure out if title to the mobile has been eliminated. Her purchase deed describes the land “together with a mobile home” with the year, brand, and VIN, so I think title has not been eliminated. Also, her family isn’t clear about whether there was a vehicle purchase as part of her purchase.</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif">If I’m correct, do I deed the land and also do a vehicle transfer? Even though the purchase deed reads as above? Insights?</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif">Lisa E. Schuchman<br>206-960-4212<br></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><a href="http://www.lisaschuchman.com/" target="_blank"><span style="font-size:12.0pt;font-family:"Garamond",serif">www.lisaschuchman.com</span></a></span><span style="font-family:"Garamond",serif"><br><br>I learn, I give. – Gloria Steinem</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif">NOTE: I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours. </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-family:"Garamond",serif">Any tax advice included in this document and its attachments was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-size:24.0pt;font-family:Webdings;color:green">P</span><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:green"> <span class="apple-converted-space"> </span></span><b><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#008100">Please consider the trees before printing this document</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"></span></p></div><div><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span></p></div><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">_______________________________________________<br>WSBAPT mailing list<br></span><a href="mailto:WSBAPT@lists.wsbarppt.com"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:purple">WSBAPT@lists.wsbarppt.com</span></a><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif"><br></span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:purple">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a></p></div></div><p class="MsoNormal"> </p></div></body></html>