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<div class="moz-cite-prefix">On 11/21/2014 12:03 PM, Eric Nelsen
wrote:<br>
</div>
<blockquote
cite="mid:8CF6ADB264BB704BB884B2ED9C1931D40187401D92@SBS2011.SayreLawOffices.local"
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<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I
recall something similar in King County a couple years ago,
where a transaction was held up because the estate of the
first spouse to die was never probated, and DOR refused to
acknowledge that they had no basis to collect excise tax on
the prior transfer. If I remember right, DOR insisted that
excise tax is due unless an exemption is cited, and with no
transfer on record with an exemption from first spouse to
survivor, they can collect tax on that off-the-record
transfer. Aside from that one instance, I haven't heard
anything about it since.</span></p>
</div>
</blockquote>
<b><br>
</b><b>I've recorded several PR's Deeds in King County where:</b><b><br>
</b>
<ol>
<li><b>No probate of 1st death.</b></li>
<li><b>Probate of 2nd death.</b></li>
<li><b>PR of 2nd death does PR's Deed of family home.</b></li>
<li><b>PR of 2nd death also does Decl re prop was CP of couple
& all went to SS at 1st death.</b></li>
<li><b>Nobody yet (in King) has questioned the recording or
transfer or made any claim that REET was due at 1st death or
that SS's PR's Decl failed to result in REET exemption.</b></li>
</ol>
<p><b>As I say, that's only happened to me in Grant.</b><br>
</p>
<p><br>
</p>
<blockquote
cite="mid:8CF6ADB264BB704BB884B2ED9C1931D40187401D92@SBS2011.SayreLawOffices.local"
type="cite">
<div class="WordSection1">
<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"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Seems
like no good argument to me--it puts DOR in the position of
verifying propriety of the transfer itself, whereas their
role is supposed to be examining the transfer documents and
collecting tax or permitting an exemption <u>on that
specific transfer</u>. If your deed is "PR-of-H to Buyer,"
then I don't see why DOR should be permitted to require
excise tax
<u>on this transfer</u> for a completely different, "W-to-H"
transfer that occurred off the record in 2009. If they don't
like it, they should audit the prior transfer or start an
action under
<a moz-do-not-send="true"
href="http://apps.leg.wa.gov/RCW/default.aspx?cite=82.45&full=true#82.45.080">RCW
82.45.080</a>, not hold up the current conveyance.<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">That's
as I read
<a moz-do-not-send="true"
href="http://apps.leg.wa.gov/RCW/default.aspx?cite=82.45&full=true">RCW
82.45</a>, anyway. Clearly DOR has a different opinion.
Given the amounts typically at stake, it may take a class
action to get it figured out.<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-family:"Calibri","sans-serif";color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">Eric
C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">SAYRE
LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">1320
University St<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">Seattle
WA 98101-2837<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">phone
206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:#1F497D">fax
206-625-9040<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"><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>
<div>
<div style="border:none;border-top:solid #B5C4DF
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span
style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span
style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
[<a class="moz-txt-link-freetext" href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Friday, November 21, 2014 11:32 AM<br>
<b>To:</b> wsbar; wsbar trust<br>
<b>Subject:</b> [WSBARP] Excise tax and penalties for
decedent - grant county<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">H&W
owned real property. W died in 2009. H died 2014.
Son is PR. Pr has an P&S for a new buyer. PR is
happy to pay the normal excise tax on this sale.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">Title
company is allowing sale of W’s interest based on our
affidavit to clear title, so no probate needed for W.
<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">Grant
County indicates that we have to pay additional excise
tax and penalties and interest from 2009 til now on
the transfer from W to H... and they base that on a
sale price = 1/2 of the assessed value.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">there
was no sale back in 2009. If we did a probate of W’s
estate, they would have to file a PR deed without any
excise tax. It isn’t enough of an excise tax to
justify doing a probate.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">any
other counties doing this?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">Joshua
F. Grant, PS<br>
Attorney at Law<br>
P. O. Box 619<br>
Wilbur, WA 99185<br>
tel 509 647 5578<br>
fax 509 647 2734<o:p></o:p></span></p>
</div>
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