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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Just dealt with this yesterday. Recorded two PR deeds – one in Kitsap, one in Jefferson. Kitsap recorded with letters attached with the REETA. Jefferson’s treasurer initially
rejected unless the letters were recorded. The following is what I emailed to them. They contacted DOR who confirmed that the letters do not require recording. Good luck!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal">I recently had a Personal Representative’s Deed rejected by the Treasurer’s office for failure to record the Letters Testamentary. I understand the basis for this requirement by the Treasurer is WAC 458-61A-202(6)(f) which provides as follows:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Open Sans",sans-serif;color:black;background:white">(6) <b>Exemptions and required documentation.</b> A transfer of real property through a devise by will or inheritance is exempt from the real estate excise tax
for the following types of transfers. Refer to WAC </span><a href="http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303"><b><span style="font-family:"Open Sans",sans-serif;color:#2B674D;background:white;text-decoration:none">458-61A-303</span></b></a><span style="font-family:"Open Sans",sans-serif;color:black;background:white"> (Affidavit)
to determine if a real estate excise tax affidavit is required to document the exempt transfers. Additional documentation may be required to substantiate each exemption, and must be provided to the county treasurer of the county in which the real property
is located and recorded with the county auditor:</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Open Sans",sans-serif;color:black;background:white">(f) <b>Probate.</b> For real property transferred under a probated will, a certified copy of the letters testamentary, or in the case of intestate administration,
a certified copy of the letters of administration, showing that the grantor is the court appointed executor/executrix or administrator is required.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Open Sans",sans-serif;color:black;background:white"><o:p> </o:p></span></p>
<p class="MsoNormal">I read the foregoing to provide that:<span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1">Additional documentation under (f) may be required, and if so, must be provided to the Treasurer
<o:p></o:p></li><ul style="margin-top:0in" type="circle">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level2 lfo1">Of the county
<o:p></o:p></li><ul style="margin-top:0in" type="square">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level3 lfo1">Where the real property is located<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level3 lfo1">Where the transfer is recorded<o:p></o:p></li></ul>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">I think the WAC is confusing, but do not interpret that to mean that Letters Testamentary must be recorded. In fact, at the same time that this Personal Representative’s Deed
was rejected by the Treasurer in Jefferson County, a Personal Representative’s Deed from the same personal representatives was recorded in Kitsap County without having to record Letters Testamentary (though a certified copy was provided in our e-filing package).<o:p></o:p></span></p>
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<p class="MsoNormal"><span lang="FR" style="font-size:11.0pt;font-family:"Calibri",sans-serif">Office: 4566 Flying Goat Ave NE, #C120, Bainbridge Island, WA 98110<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Phone: 206.842.7676<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Direct: 360.912.9724<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Fax: 888.356.8310<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><a href="mailto:lincoln@lincolnmillerlaw.com"><span style="color:blue">lincoln@lincolnmillerlaw.com</span></a><o:p></o:p></span></p>
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<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"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Bryce Dille<br>
<b>Sent:</b> Thursday, April 14, 2022 2:51 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com>; cole-gilday@stanwoodlaw.net<br>
<b>Subject:</b> Re: [WSBAPT] recording of Letters<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Both Pierce and Thurston just require copy of letters with excise tax affidavit no recording and they just want a copy doesn’t need to be certified<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 class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Bryce H. Dille<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Dille Law, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">2010 Caton Way SW Ste. 101<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Olympia, WA 98502<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Office: 360-350-0270<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Cell: 253-579-5561<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:"Arial",sans-serif;color:black"><img border="0" width="147" height="39" style="width:1.5312in;height:.4062in" id="yiv4204109992_x005f_x0000_i1027" src="cid:image001.png@01D8501C.7E2AA520" alt="R_Alan_Swanson-WH-200"></span><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">** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**<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">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is
transmitted to you in error, please notify the sender immediately. <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">Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real
Estate and Commercial Transactions & Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments
Real Property Foreclosures and Forfeitures.<o:p></o:p></span></p>
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<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 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> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>michael westseattleattorney.com<br>
<b>Sent:</b> Thursday, April 14, 2022 2:20 PM<br>
<b>To:</b> <a href="mailto:cole-gilday@stanwoodlaw.net">cole-gilday@stanwoodlaw.net</a>; WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] recording of Letters<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">KingCounty?<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"> <</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">>
on behalf of Robert R. Cole <</span><a href="mailto:cole-gilday@stanwoodlaw.net"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">cole-gilday@stanwoodlaw.net</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">><br>
<b>Sent:</b> Thursday, April 14, 2022 1:59 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">><br>
<b>Subject:</b> [WSBAPT] recording of Letters</span> <o:p></o:p></p>
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<p>We are now being told by a local excise department that we must record the Letters to record a deed from an estate to the beneficiary. They say DOR requires it. Never had to do that before.... What say you?<o:p></o:p></p>
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