<html><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class="">Laura,<div class=""><br class=""></div><div class="">You are asking for a citation, which I don’t think I have, but in real estate, a tree that is rooted in the ground would be viewed as a natural fixture that stays with the real estate. If the testator owned the real estate where the tree lives, at the time of her death, then I think she could gift it under her will or in a separate writing, like other personal property, but if it were not specifically called out as an item to be gifted separately from the real estate, then I would say it is not tangible personal property, it is a fixture and goes with the real estate. If it was gifted to someone in a will or separate writing, then if the land is also being sold, one needs to inform any potential buyers that the tree will be removed. I’m thinking that all must be based on common law? I don’t think there are statutes covering it, but I would love to know if there are.<div class=""><br class=""></div><div class="">Krista</div><div class=""><br class=""></div><div class="">Krista J. MacLaren<br class="">Attorney at Law<br class="">Northgate Executive Center II<br class="">9725 3rd Ave NE, Suite 600<br class="">Seattle WA 98115<br class="">(206) 523-6116<br class=""><a href="mailto:kjm.inc@icloud.com" class="">kjm.inc@icloud.com</a><br class=""><br class="">Please note, as with most email providers, Mac does not encrypt email messages. Accordingly, the confidentiality of messages sent to this address cannot be assured. This e-mail is intended for viewing only by the individual or entity to whom its content is addressed, and it may contain confidential or privileged information. If you received this email in error, please honor the privacy of the intended recipient: reply to the sender regarding the error and delete the message.<br class=""><div class=""><div><br class=""><blockquote type="cite" class=""><div class="">On Jul 1, 2020, at 2:39 PM, Laura Latta <laura@lauralatta.com> wrote:</div><br class="Apple-interchange-newline"><div class=""><div dir="ltr" class="">Hello List Mates,<div class="">Does anyone have a cite for the proposition that a tree (planted in the ground) is not tangible personal property under RCW 11.12.260. </div><div class="">Warmly,</div><div class="">Laura<br clear="all" class=""><div class=""><br class=""></div>-- <br class=""><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr" class=""><div class=""><div dir="ltr" class=""><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"><font color="#45818e" class=""><b class="">Laura Latta<br class="">Law Office of Laura Latta PLLC</b><u class=""></u><u class=""></u></font></p><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"><font color="#666666" class="">she/her</font></p><div style="margin: 0in 0in 0.0001pt; line-height: 13.15pt; background-position: initial initial; background-repeat: initial initial;" class=""><span style="color:rgb(102,102,102)" class="">Phone (206) 841-2344</span><br class=""></div><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"><font color="#666666" class=""><a href="http://www.lauralatta.com/" target="_blank" class="">www.LauraLatta.com</a></font></p><div style="margin: 0in 0in 0.0001pt; line-height: 13.15pt; background-position: initial initial; background-repeat: initial initial;" class=""><span style="font-size:10.5pt;font-family:Helvetica,sans-serif" class=""><font color="#666666" class="">PO Box 82356</font></span></div><div style="background-position: initial initial; background-repeat: initial initial;" class=""><br class="webkit-block-placeholder"></div><div style="margin: 0in 0in 0.0001pt; line-height: 13.15pt; background-position: initial initial; background-repeat: initial initial;" class=""><span style="font-size:10.5pt;font-family:Helvetica,sans-serif" class=""><font color="#666666" class="">Kenmore, WA 98028</font></span></div><p class="MsoNormal"><font color="#134f5c" class=""><u class=""></u> </font><u class=""></u></p><p class="MsoNormal"><b class=""><font color="#444444" class="">NOTICE: This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by reply email and immediately delete the message and any attachments without copying it or disclosing its contents to others.</font></b></p></div></div></div></div></div></div>
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