[WSBARP] Yet another County recording issue
Kary Krismer
Krismer at comcast.net
Fri Aug 21 13:02:52 PDT 2020
Actually the RCW you cited, subpart c, has some rather specific language
regarding the issue.
"The auditor may not accept an instrument of conveyance regarding
classified land for filing or recording unless the new owner has signed
the notice of continuance or the additional tax, applicable interest,
and penalty has been paid, as evidenced by the real estate excise tax
stamp affixed thereto by the treasurer."
And the prior sentence is of interest too: "If the notice of
continuance is not signed by the new owner and attached to the real
estate excise tax affidavit, all additional taxes, applicable interest,
and penalty calculated pursuant to subsection (4) of this section become
due and payable by the seller or transferor at time of sale."
Interesting issue as to foreclosures. The only similar issue I've run
into is Tukwila had a LID for sewer lines which required connection to
sewer on the first sale, and they considered a foreclosure sale where
the creditor bought to be the first sale.
Kary L. Krismer
206 723-2148
On 8/21/2020 10:21 AM, Tom Westbrook wrote:
>
> Hello All,
>
> It is an RCW that has been around many years. Any time you sell or
> transfer land that has been classified as open space, timberlands or
> agricultural use you need to pay attention to either RCW 84.33 or
> 84.34. It also applies to property of historical significance under
> RCW 84.26. The program allows the Assessor to assess at a current use
> rate that is a lower value than FMV thereby significantly reducing the
> taxes paid annually, but upon sale the seller must pay what is called
> the compensating tax which is a look back over the past 7 years. Look
> at RCW 84.34.108 and specifically at subsection (a) The amount of
> additional tax is equal to the difference between the property tax
> paid as "open space land," "farm and agricultural land," or
> "timberland" and the amount of property tax otherwise due and payable
> for the seven years last past had the land not been so classified; and
> b) The amount of applicable interest is equal to the interest upon the
> amounts of the additional tax paid at the same statutory rate charged
> on delinquent property taxes from the dates on which the additional
> tax could have been paid without penalty if the land had been assessed
> at a value without regard to this chapter;
>
> Take time to review the REET provision below that should have been
> read by whoever filled out and/or signed the REET. You should also
> review the related RCWs:
>
> Is this property designated as forest land per chapter 84.33 RCW?
>
> Is this property classified as current use (open space, farm and
>
> agricultural, or timber) land per chapter 84.34 RCW?
>
> Is this property receiving special valuation as historical property
>
> per chapter 84.26 RCW?
>
> If any answers are yes, complete as instructed below.
>
> *(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)*
>
> NEW OWNER(S): To continue the current designation as forest land or
>
> classification as current use (open space, farm and agriculture, or
> timber) land,
>
> *you must sign on (3) below*. The county assessor must then determine
> if the
>
> land transferred continues to qualify and will indicate by signing
> below. If the
>
> land no longer qualifies or you do not wish to continue the designation or
>
> classification, it will be removed and the compensating or additional
> taxes will
>
> be due and payable by the seller or transferor at the time of sale. (RCW
>
> 84.33.140 or RCW 84.34.108). Prior to signing (3) below, you may contact
>
> your local county assessor for more information.
>
> This land does does not qualify for continuance.
>
> DEPUTY ASSESSOR DATE
>
> Any attorney that engages in the sale or transfer or vacant real
> property should be award of these provisions.
>
> Sincerely,
>
> Tom
>
> Thomas J. Westbrook
>
> Attorney at Law
>
> Rodgers Kee Card & Strophy, P.S.
>
> 324 West Bay Drive NW, Suite 201
>
> Olympia, Washington 98502
>
> Phone: 360-352-8311
>
> Facsimile: 360-352-8501
>
> Email: tjw at buddbaylaw.com <mailto:tjw at buddbaylaw.com>
>
> Skype: thomas.westbrook
>
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> *From:* wsbarp-bounces at lists.wsbarppt.com
> <mailto:wsbarp-bounces at lists.wsbarppt.com>
> <wsbarp-bounces at lists.wsbarppt.com
> <mailto:wsbarp-bounces at lists.wsbarppt.com>> *On Behalf Of *Jeanne Dawes
> *Sent:* Friday, August 21, 2020 9:50 AM
> *To:* WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com
> <mailto:wsbarp at lists.wsbarppt.com>>
> *Subject:* Re: [WSBARP] Yet another County recording issue
>
> In Spokane County, the auditor will not record a deed for property
> that is in open space unless the assessor has either approved a
> continuance of the open space (which is applied for by the buyer), or
> the property is pulled from open space and the compensating tax paid.
> The parties need to agree as to who pays the compensating tax, if the
> exemption is being terminated. It’s not always the seller. If the
> buyer is going to discontinue the use for which the open space
> exemption is granted, it may be the buyer to pays the compensating
> tax. I believe there is a WAC regulation applicable to all counties.
> Don’t have the cite off the top of my head.
>
> /Jeanne/
>
> */Jeanne J./**//**/Dawes/*
>
> Attorney at Law
>
> Gore & Grewe, P.S.
>
> 103 E. Indiana Avenue, Suite A
>
> Spokane, WA 99207-2317
>
> Voice: 509-326-7500
>
> Fax: 509-326-7503
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> jjdawes at goregrewe.com <mailto:jjdawes at goregrewe.com>
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> *From:* wsbarp-bounces at lists.wsbarppt.com
> <mailto:wsbarp-bounces at lists.wsbarppt.com> *On Behalf Of *Craig Gourley
> *Sent:* Thursday, August 20, 2020 3:44 PM
> *To:* WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com
> <mailto:wsbarp at lists.wsbarppt.com>>
> *Subject:* [WSBARP] Yet another County recording issue
>
> Listmates. Your wisdom is sought. Facts – trustee sells property at
> auction. Buyer pays trustee. Trustee prepares trustee’s deed but
> county refuses to record it because land is open space and County is
> demanding signing of a continuation of open space use or payment of
> all the back taxes as a condition of recording. Lender wants their
> money but trustee can record the deed.
>
> Seems to me that the deed should be recorded and County can attach
> their lien for taxes. The only requirement to pay taxes as a
> condition of recording that I am aware of is when dividing land, like
> a BLA. Thoughts ? I am guessing that once again the treasurer is
> exceeding their authority.
>
> *Gourley Law Group*
>
> *Snohomish Escrow*
>
> *The Exchange Connection*
>
> **
>
> 1002 10^th Street / PO Box 1091
>
> Snohomish, WA 98291
>
> 360.568.5065
>
> 360.568.8092 fax
>
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