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<p class="MsoNormal"><span style="color:#1F497D">WAC 458-61A-111 states that an excise tax affidavit is only required where valuable consideration is given It states the affidavit is not required if not taxable and your transaction would not fall under that
category since it is not taxable under the WACS you cited.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Matt Yates<br>
<b>Sent:</b> Friday, April 10, 2020 4:50 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Excise Tax on Easement<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black">Hello Listmates. Posting the question below for another attorney at my firm. Any input is welcome since we have not encountered this issue before.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">Two adjacent lots share a driveway. The owners want to establish a mutual easement for use of the shared driveway before one of the properties is sold to a third party.
<span style="background:white">The driveway easement will straddle the property line 10 feet on each side, and both lot owners will drive over the easement. </span>I'm looking at the excise tax WACs and see no exemption for this transaction - WAC 458-61A-11
says easements are taxed.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black;background:white">No money is being exchanged - the parties are just trying to forestall any disputes about the use of the shared driveway before selling to someone they don't know (there's also
an included road maintenance agreement that is new). This transaction feels more akin to the boundary line adjustment exception under WAC 458-61A-109(2)(b) and example (3)(a). I know it's not a boundary line dispute and no quit claim deed is being given,
but it still feels like it's a resolution of a dispute over USE of the property.
</span><span style="font-size:12.0pt;color:black">Would WAC 458-61A-215 apply? Again that exemption talks about quit claim deeds, not easements.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black;background:white">Am I missing an exemption here?</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black;background:white">If it will be taxed, how do I determine the value of the property to be taxed?</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black;background:white">Also, since each is giving an easement to the other, are there 2 transactions requiring two separate Affidavits and taxes to be paid? (I feel I'm overthinking this part).</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Matthew D. Yates<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Yates Marshall, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">10000 NE 7th Avenue, Suite 200<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Vancouver, WA 98685<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Phone: (360) 449-6100<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Fax: (360) 449-6111<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><a href="mailto:matt@yatesmarshall.com">matt@yatesmarshall.com</a> (<b>New Email Address</b>)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><a href="http://www.yatesmarshall.com">www.yatesmarshall.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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