<HTML><HEAD>
<META content="text/html; charset=us-ascii" http-equiv=Content-Type>
<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 dir=ltr link=#0563c1 vLink=#954f72>
<DIV dir=ltr>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><FONT size=4>When you quit using open space farmland as a farm, there
is a recapture of taxes not paid in the past I believe it is 7 years. I
know of no way around that. If someone does have a way to do it, please
put on list.</FONT></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV style="FONT: 10pt tahoma">
<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=rob@rowleylegal.com
href="mailto:rob@rowleylegal.com">Rob Rowley</A> </DIV>
<DIV><B>Sent:</B> Thursday, August 10, 2017 3:42 PM</DIV>
<DIV><B>To:</B> <A title=wsbarp@lists.wsbarppt.com
href="mailto:wsbarp@lists.wsbarppt.com">WSBA RPPT</A> </DIV>
<DIV><B>Subject:</B> [WSBARP] RCW 84.34.070 - Conversion from Farmland by a
Non-Profit Org - Compensating Tax - Withdrawal from
classification</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=WordSection1>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; 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: 14pt; FONT-FAMILY: "Times New Roman",serif'></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; 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: 14pt; FONT-FAMILY: "Times New Roman",serif'></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'>Your
thoughts?</SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif'></SPAN> </P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif'></SPAN></B> </P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><IMG hspace=12
src="cid:07A51F8188B34C9B91CAB6EEF7FD36BF@JoshPC" width=86 align=left
height=130><B><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Robert R.
Rowley</SPAN></B><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'> | Attorney at
Law</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>7 S. Howard St,
Suite 218</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Spokane, WA
99201</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Telephone: (509)
252-5074</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Mobile: (509)
994-1143</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Facsimile: (509)
928-3084</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 12pt"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Email:
</SPAN><SPAN style="FONT-SIZE: 12pt"><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: 12pt; FONT-FAMILY: "Times New Roman",serif'></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Web Site:
</SPAN><SPAN style="FONT-SIZE: 12pt"><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: 12pt; FONT-FAMILY: "Times New Roman",serif'></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif'></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; 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: 10pt; FONT-FAMILY: "Times New Roman",serif'></SPAN> </P>
<P class=MsoNormal><A href="https://www.facebook.com/rowleylegal"><SPAN
style='FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: "Times New Roman",serif; COLOR: windowtext'><IMG
id=Picture_x0020_2 border=0 src="cid:6246CAEB2D5D42908DA333C019F94DA6@JoshPC"
width=25 height=25></SPAN></A><A
href="https://www.linkedin.com/pub/rob-rowley/11/172/b20"><SPAN
style='FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: "Times New Roman",serif; COLOR: windowtext'><IMG
id=Picture_x0020_3 border=0 src="cid:EEF056477DDB44F597B40E9B95D13EDC@JoshPC"
width=25 height=25></SPAN></A><A href="https://twitter.com/ROBERTRROWLEY"><SPAN
style='FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: "Times New Roman",serif; COLOR: windowtext'><IMG
id=Picture_x0020_4 border=0 src="cid:06FBCBD4C44242179043C191C7016B12@JoshPC"
width=25 height=25></SPAN></A><A
href="http://www.yelp.com/biz/robert-r-rowley-spokane"><SPAN
style='FONT-SIZE: 10pt; TEXT-DECORATION: none; FONT-FAMILY: "Times New Roman",serif; COLOR: windowtext'><IMG
id=Picture_x0020_5 border=0 src="cid:5B7A6CD5BFA942DCB70CDC9280E24C4F@JoshPC"
width=44 height=21></SPAN></A><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif'></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif'></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; 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: 10pt; 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>
<P>
<HR>
_______________________________________________<BR>WSBARP mailing
list<BR>WSBARP@lists.wsbarppt.com<BR>http://mailman.fsr.com/mailman/listinfo/wsbarp</DIV></DIV></DIV></BODY></HTML>