<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=us-ascii"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>When for example a 10 unit apartment building is converted into 10 condos each with a new and separate real property tax parcel number, I believe the expectation and result is that the cumulative tax on the 10 condo units typically exceeds the tax that had been levied on the single tax parcel apartment building. Granted there may be case specific factors such as improvements made to each unit in the conversion process.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>But – I have a potential reverse situation. Client owns a commercial condo unit in a 2 unit complex. He just bought the 2<sup>nd</sup> unit and is considering dissolving the condo association and the condo arrangement so that he has fee interest in one property – presumably asking the assessor in the process to reflect one tax parcel versus two.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Client has asked whether I believe the assessor is likely to reflect a lower assessed value on the single parcel as compared to the cumulative total of the assessed values of the two condo units.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>In addition to stating “maybe”, I indicated I would inquire as to whether anyone has dealt with this issue before.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Thanks,<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Ron <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:red'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:red'>I AM TYPICALLY IN THE SEATTLE OFFICE ON TUESDAY AND THURSDAY AND IN THE MOUNT VERNON OFFICE ON MONDAY, WEDNESDAY AND FRIDAY <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Ronald G. Housh, P.S.</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Attorney at Law</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Seattle Office:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>1420 Fifth Avenue, Suite 3000</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Seattle, WA 98101-2393</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Phone: 206-381-1341</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Fax: 206-464-0461</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Email: </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><a href="mailto:ron@housh.org"><b><span style='color:green'>ron@housh.org</span></b></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Mount Vernon Office:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>21411 Bluejay Place</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Mount Vernon, WA 98274</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Phone: 206-235-2459</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>Email: </span></b><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><a href="mailto:ron@housh.org"><span style='color:green'>ron@housh.org</span></a><o:p></o:p></span></b></p></div></div></body></html>