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<div dir="ltr">I’ve seen that before and — knowing that I’ve never been required to record (with the
<u>auditor</u>) the Letters or other documents that the <u>treasurer</u> understandably requires on behalf of the Department of
<u>Revenue</u> — wondered if the statutory rulemaking authority <i>actually really</i> �� gives the Department of
<u>Revenue</u> authority to dictate what elected county <u>auditors</u> are required to
<u>record</u>. </div>
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<div dir="ltr">I suspect a close search might suggest not, other than maybe requiring them to permit or show a stamp on the face of a deed from the treasurer that says “approved and excise tax paid” or the like.</div>
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<div dir="ltr">But that’s just me musing at that regulatory language knowing it’s only enforceable if it’s authorized. The several county auditors may have a perspective on that question. </div>
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<div dir="ltr">Happy Monday! Best, Josh </div>
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<div dir="ltr">
<div dir="ltr">Joshua D. McKarcher</div>
<div dir="ltr">McKarcher Law PLLC</div>
<div dir="ltr">537 6th Street</div>
<div dir="ltr">Clarkston, WA 99403</div>
<div dir="ltr">(509) 758-3345</div>
<div dir="ltr">(509) 758-3314 (fax)</div>
<div dir="ltr">josh@mckarcherlaw.com</div>
<div dir="ltr"><a href="http://www.mckarcherlaw.com">www.mckarcherlaw.com</a></div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Rob Tulloch <rtulloch@earthlink.net><br>
<b>Sent:</b> Monday, March 20, 2023 12:13:42 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] FW: Recording PR Deeds with Letters Testamentary</font>
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<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Arial",sans-serif">I meant 458-61A-202.</span></p>
<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Arial",sans-serif"> </span></p>
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<p class="x_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</p>
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<p class="x_MsoNormal"> </p>
<p class="x_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)?</span></p>
<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Arial",sans-serif"> </span></p>
<p class="x_MsoNormal" style="text-indent:.5in; background:white"><span style="font-size:12.0pt; font-family:"Open Sans",sans-serif; color:black; background: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"></span></p>
<p class="x_MsoNormal" style="text-indent:.5in; background:white"><span style="font-size:12.0pt; font-family:"Open Sans",sans-serif; color:black"> </span></p>
<p class="x_MsoNormal" style="text-indent:.5in; background:white"><span style="font-size:12.0pt; font-family:"Open Sans",sans-serif; color:black; background: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"></span></p>
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<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Arial",sans-serif">Thanks.</span></p>
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<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Arial",sans-serif">Rob Tulloch</span></p>
<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Arial",sans-serif">Port Angeles</span></p>
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<p class="x_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</p>
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<p class="x_MsoNormal"> </p>
<p class="x_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.</p>
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<p class="x_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</span></p>
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<p class="x_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.</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Phil Jones</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif"> </span></p>
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<p class="x_MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Philip N. Jones</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Duffy Kekel LLP</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500</span></p>
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<p class="x_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</p>
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<p class="x_MsoNormal"> </p>
<p class="x_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. </span>
</p>
<p class="x_MsoNormal"><span style="font-size:12.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:12.0pt">Heather</span></p>
<p class="x_MsoNormal"><span style="font-size:12.0pt"> </span></p>
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<p class="x_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</span></i></p>
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<p class="x_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</p>
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<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">Hi Jim,</p>
<p class="x_MsoNormal"> </p>
<p class="x_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.</p>
<p class="x_MsoNormal">The recital is basically for the title insurance company.</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal"> Bruce Moen</p>
<p class="x_MsoNormal"> </p>
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<p class="x_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</p>
</div>
</div>
<p class="x_MsoNormal"> </p>
<p>Colleagues:</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.”</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.</p>
<p>What do others do when recording PR Deeds? Do you include the Letters Testamentary?</p>
<p>Jim Dolan</p>
<p><span style="color:#1F497D">===================</span></p>
<p><b><span style="color:#1F497D">Jones Butler Dolan, PS</span></b></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></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></p>
<p><u><span style="color:#1F497D">Mount Vernon</span></u></p>
<p><span style="color:#1F497D">P.O. Box 2784</span></p>
<p><span style="color:#1F497D">415 Pine Street </span></p>
<p><span style="color:#1F497D">Mount Vernon, WA 98273</span></p>
<p><span style="color:#1F497D">Telephone: 360-336-2939</span></p>
<p><span style="color:#1F497D">Facsimile: 360-336-2949</span></p>
<p><u><span style="color:#1F497D">Stanwood</span></u></p>
<p><span style="color:#1F497D">P.O. Box 458</span></p>
<p><span style="color:#1F497D">10027 - 269th Place NW (SR 532)</span></p>
<p><span style="color:#1F497D">Stanwood, WA 98292</span></p>
<p><span style="color:#1F497D">Telephone: 360-629-3833</span></p>
<p><span style="color:#1F497D">Facsimile: 360-629-6253</span></p>
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