<html><head><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"><meta name="Generator" content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Times New Roman",serif;
color:windowtext;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style></head><body lang="EN-US" link="#0563C1" vlink="#954F72"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Assume 10 acre parcel which has always been farmland (wheat) is about to be sold to an adjoining nonprofit organization who currently qualifies for reduced property taxes. Purchasing nonprofit organization wants to avoid the over $20,000 in compensating tax recapture which will be due when converted from farmland to a new usage by the nonprofit organization.</span></p><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">In speaking to the clerk in the assessor's office who specializes in open space she indicates there is no mechanism for this sale to be exempt from recapture. After the sale the nonprofit can apply for a reduction in future property taxes with the Department of Revenue. I’m familiar with this process.</span></p><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Your thoughts?</span></p><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal" style="line-height:12.0pt"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></b></p><p class="MsoNormal" style="line-height:12.0pt"><img width="86" height="130" src="cid:image002.jpg@01D311EF.55BC3510" align="left" hspace="12"><b><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Robert R. Rowley</span></b><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> | Attorney at Law</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">7 S. Howard St, Suite 218</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Spokane, WA 99201</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Telephone: (509) 252-5074</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Mobile: (509) 994-1143</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Facsimile: (509) 928-3084</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Email: </span><span style="font-size:12.0pt"><a href="mailto:rob@rowleylegal.com"><span style="font-family:"Times New Roman",serif;color:blue">rob@rowleylegal.com</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Web Site: </span><span style="font-size:12.0pt"><a href="http://www.rowleylegal.com/"><span style="font-family:"Times New Roman",serif;color:blue">www.rowleylegal.com</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">Practice concentrated on business, real estate and general legal matters in Washington and Idaho.</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><a href="https://www.facebook.com/rowleylegal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="25" height="25" id="Picture_x0020_2" src="cid:image003.gif@01D311EE.BECCAE50"></span></a><a href="https://www.linkedin.com/pub/rob-rowley/11/172/b20"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="25" height="25" id="Picture_x0020_3" src="cid:image004.gif@01D311EE.BECCAE50"></span></a><a href="https://twitter.com/ROBERTRROWLEY"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="25" height="25" id="Picture_x0020_4" src="cid:image005.gif@01D311EE.BECCAE50"></span></a><a href="http://www.yelp.com/biz/robert-r-rowley-spokane"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="44" height="21" id="Picture_x0020_5" src="cid:image007.jpg@01D311EF.55BC3510"></span></a><span style="font-size:10.0pt;font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">NOTICE: The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance.</span></p><p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#222222">DISCLAIMER: You should recognize that responses provided by e-mail means are akin to ordinary telephone or face-to-face conversations and do not reflect the level of factual or legal inquiry or analysis which would be applied in the case of a formal legal opinion. A formal opinion may very well reach a different conclusion.</span></p><p class="MsoNormal"> </p></div></body></html>