<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=utf-8"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>I meant 458-61A-202.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Rob Tulloch<br><b>Sent:</b> Monday, March 20, 2023 12:03 PM<br><b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Recording PR Deeds with Letters Testamentary<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>What about the provisions of WAC 461-61A-202 (6) (emphasis added) and subsection (f)?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal style='text-indent:.5in;background:white'><span style='font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black;background:yellow;mso-highlight:yellow'>(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 <a href="http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303"><b><span style='color:#2B674D'>458-61A-303</span></b></a> (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 <b><i>must</i></b> be provided to the county treasurer of the county in which the real property is located <b><i>and recorded with the county auditor</i></b>:</span><span style='font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in;background:white'><span style='font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black'><o:p> </o:p></span></p><p class=MsoNormal style='text-indent:.5in;background:white'><span style='font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black;background:yellow;mso-highlight:yellow'>(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.</span><span style='font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in;background:white'><span style='font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Rob Tulloch<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Port Angeles<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <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>Inge Fordham<br><b>Sent:</b> Monday, March 20, 2023 11:36 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] Recording PR Deeds with Letters Testamentary<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I also include the court and docket number in the deed. We use Simplifile. When I electronically record, I attach a copy of the letters to the REETA. In the exemption box, I cite the appropriate exemption and say “letters testamentary attached.” The letters are not recorded. I’ve never had a deed returned with this method (knock on wood). The letters are there for referencing, if the recorder’s office wants to see them, and by recording electronically, my client isn’t charged another $5 for a certified copy. I’m a BIG fan of Simplifile.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse'><tr><td width=60 valign=top style='width:45.0pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:Times;color:black'><img border=0 width=96 height=95 style='width:1.0in;height:.9895in' id="Picture_x0020_3" src="cid:image001.png@01D95B21.90F739F0" alt="uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdbFaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ"></span><span style='font-size:12.0pt'><o:p></o:p></span></p></td><td width=570 valign=top style='width:427.25pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='margin-bottom:3.0pt'><b><span style='font-size:13.0pt;font-family:"Cambria",serif;color:#203864'>Inge A. Fordham | Attorney</span></b><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:12.0pt;font-family:"Cambria",serif;color:black'>Fordham Law, PLLC</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:12.0pt;font-family:"Cambria",serif;color:black'>3218 Sixth Avenue | Tacoma, WA 98406</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:12.0pt;font-family:"Cambria",serif;color:black'>Office: (253) 348-2657 | Mobile: (206) 778-3131</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:3.0pt'><a href="http://www.fordhamlegal.com"><span style='font-size:12.0pt;font-family:"Cambria",serif;color:#0563C1'>www.fordhamlegal.com</span></a><span style='font-size:12.0pt'><o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='font-size:9.0pt;color:black'> </span><span style='font-size:12.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:8.0pt;font-family:"Cambria",serif;color:#7D888E'>Confidential Communication:</span></b><span style='font-size:8.0pt;font-family:"Cambria",serif;color:#7D888E'> This email is sent to a recipient on behalf of an attorney/law firm, and is information intended exclusively for the individual, entity or company to which it is sent. This communication may contain proprietary, privileged or confidential information or may otherwise be legally exempt from disclosure other than to the intended recipient. If you are not the named addressee, you are not authorized to read, print, retain, copy or otherwise disseminate this message or any part of it. If you have received this email in error, please notify the sender immediately by email or other communication and delete all copies of the message.</span><o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:12.0pt;color:black'>From: </span></b><span style='font-size:12.0pt;color:black'><</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style='font-size:12.0pt'>wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:12.0pt;color:black'>> on behalf of "Philip N. Jones" <</span><a href="mailto:pjones@duffykekel.com"><span style='font-size:12.0pt'>pjones@duffykekel.com</span></a><span style='font-size:12.0pt;color:black'>><br><b>Reply-To: </b>WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style='font-size:12.0pt'>wsbapt@lists.wsbarppt.com</span></a><span style='font-size:12.0pt;color:black'>><br><b>Date: </b>Monday, March 20, 2023 at 11:19 AM<br><b>To: </b>WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style='font-size:12.0pt'>wsbapt@lists.wsbarppt.com</span></a><span style='font-size:12.0pt;color:black'>><br><b>Subject: </b>Re: [WSBAPT] Recording PR Deeds with Letters Testamentary<o:p></o:p></span></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>I vote with Heather and Bruce. The deed should tell the full story, with the docket number, but that is all that is necessary.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>Phil Jones<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>Philip N. Jones<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>Duffy Kekel LLP<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>Portland, OR 97204<o:p></o:p></span></p><p class=MsoNormal><a href="mailto:pjones@duffykekel.com"><span style='font-size:14.0pt;font-family:"Times New Roman",serif;color:#0563C1'>pjones@duffykekel.com</span></a><span style='font-size:14.0pt;font-family:"Times New Roman",serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>(503) 226-1371 – office<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>(503) 853-1482 – cell<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>(503) 226-3574 - fax<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <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>Heather de Vrieze<br><b>Sent:</b> Monday, March 20, 2023 11:09 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] Recording PR Deeds with Letters Testamentary<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt'>Similarly, I don’t record the letters but recite the same info as Bruce mentioned, on the face of the deed. Providing the Letters to document Personal Representative’s authority may be necessary for the REETA, especially if you are claiming an inheritance exemption from excise tax. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>Heather<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;color:#1F497D'><br></span></b><i><span style='font-family:"Garamond",serif;color:#1F497D'>Attorney-at-Law<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Garamond",serif;color:#1F497D'><img border=0 width=189 height=105 style='width:1.9687in;height:1.0937in' id="Picture_x0020_1" src="cid:image002.jpg@01D95B21.90F739F0"></span></i><i><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D'><o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>(206)938-5500 <o:p></o:p></span></p><p class=MsoNormal><a href="mailto:heatherd@westseattlelaw.com"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><a href="https://nam11.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.westseattlelaw.com%2F&data=05%7C01%7Cpjones%40duffykekel.com%7C5b31ed16fda44c0ea32508db296ea2ca%7C2d66ed5354fa4c2f8c4dbff1aca5479d%7C0%7C0%7C638149327344690859%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=DY%2FILXPTg%2BYKVEzutdB2d%2BKkDDh8B2qwRPFIywEt9xU%3D&reserved=0"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A'>Click here to connect with de Vrieze | Carney on Facebook: </span><span style='color:#1F497D'> </span></b><a href="https://nam11.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.facebook.com%2FDeVriezeCarney&data=05%7C01%7Cpjones%40duffykekel.com%7C5b31ed16fda44c0ea32508db296ea2ca%7C2d66ed5354fa4c2f8c4dbff1aca5479d%7C0%7C0%7C638149327344690859%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=WWXnSpAMXXbmoadTu7s2nAahQp0Z5ORB4R1ttRyTmsE%3D&reserved=0"><b><span style='text-decoration:none'><img border=0 width=72 height=21 style='width:.75in;height:.2187in' id="Picture_x0020_2" src="cid:image003.png@01D95B21.90F739F0" alt="FB Logo"></span></b></a><o:p></o:p></p><p class=MsoNormal><span style='font-family:Nyala;color:red'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style='font-size:16.0pt;font-family:"Cambria",serif;color:blue'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <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>Bruce Moen<br><b>Sent:</b> Monday, March 20, 2023 10:50 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] Recording PR Deeds with Letters Testamentary<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hi Jim,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have never attached the Letters, but I have always included a recital below the legal description. The recital is of the country and cause number and the date of the Order of Solvency and the grant of NPs.<o:p></o:p></p><p class=MsoNormal>The recital is basically for the title insurance company.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> Bruce Moen<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <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><a href="mailto:jbdolan@jbdolan.com">jbdolan@jbdolan.com</a><br><b>Sent:</b> Monday, March 20, 2023 10:36 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> [WSBAPT] Recording PR Deeds with Letters Testamentary<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p>Colleagues:<o:p></o:p></p><p>For as long as I can remember, we have always recorded Letters Testamentary with PR Deeds. The PR Deed specifically references the Letters Testamentary “attached as Exhibit A.”<o:p></o:p></p><p>Suddenly, in the past two weeks, we have had two PR Deeds that we mailed to two different counties recorded and returned to us without the Letters recorded. In both instances, the auditor kept the original Letters Testamentary, which cost us $5.00 and which always have been recorded with the PR Deed and returned to us along with the original Deed. The recorded Deed was returned, with no explanation why they recorded the PR Deed without the Letters. The auditor also kept the full recording fee, even though it included an extra $1.00 for the extra page. We now have two recorded documents that refer to an attachment that does not exist.<o:p></o:p></p><p>What do others do when recording PR Deeds? Do you include the Letters Testamentary?<o:p></o:p></p><p>Jim Dolan<o:p></o:p></p><p><span style='color:#1F497D'>===================</span><o:p></o:p></p><p><b><span style='color:#1F497D'>Jones Butler Dolan, PS</span></b><o:p></o:p></p><p><a href="https://nam11.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.jbdolan.com%2F&data=05%7C01%7Cpjones%40duffykekel.com%7C5b31ed16fda44c0ea32508db296ea2ca%7C2d66ed5354fa4c2f8c4dbff1aca5479d%7C0%7C0%7C638149327344847082%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=jirQNdsanc305BXj8mwwXEBGr5WhN7vZM0Lz5pUpf%2BI%3D&reserved=0">www.jbdolan.com</a><o:p></o:p></p><p><a href="https://nam11.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.jonesbutlerdolan.com%2F&data=05%7C01%7Cpjones%40duffykekel.com%7C5b31ed16fda44c0ea32508db296ea2ca%7C2d66ed5354fa4c2f8c4dbff1aca5479d%7C0%7C0%7C638149327344847082%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=uv5KrNKmlNURHSFKcVECWHJh3QxCgP044YzDCPz%2BN4U%3D&reserved=0">www.jonesbutlerdolan.com</a><o:p></o:p></p><p><u><span style='color:#1F497D'>Mount Vernon</span></u><o:p></o:p></p><p><span style='color:#1F497D'>P.O. Box 2784</span><o:p></o:p></p><p><span style='color:#1F497D'>415 Pine Street </span><o:p></o:p></p><p><span style='color:#1F497D'>Mount Vernon, WA 98273</span><o:p></o:p></p><p><span style='color:#1F497D'>Telephone: 360-336-2939</span><o:p></o:p></p><p><span style='color:#1F497D'>Facsimile: 360-336-2949</span><o:p></o:p></p><p><u><span style='color:#1F497D'>Stanwood</span></u><o:p></o:p></p><p><span style='color:#1F497D'>P.O. Box 458</span><o:p></o:p></p><p><span style='color:#1F497D'>10027 - 269th Place NW (SR 532)</span><o:p></o:p></p><p><span style='color:#1F497D'>Stanwood, WA 98292</span><o:p></o:p></p><p><span style='color:#1F497D'>Telephone: 360-629-3833</span><o:p></o:p></p><p><span style='color:#1F497D'>Facsimile: 360-629-6253</span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p></div></body></html>