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<DIV>I have a client who has agreed to exchange a parcel worth about
$20,000 with a another landowner and in return accept transfer of another parcel
worth the same amount. Like kind exchange tax treatment isn’t
important to the client.</DIV>
<DIV>In order to have a document which establishes the value of each parcel for
excise tax purposes, I thought I should draw up an agreement which simply does
what I have set out above. The values are consistent with the assessed
values.</DIV>
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<DIV>Anyone have a form they could share? Other suggestions?</DIV>
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<DIV>Thanks</DIV>
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<DIV>Josh</DIV>
<DIV> </DIV>
<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">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<BR></DIV></DIV></DIV></BODY></HTML>