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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Rebecca:<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">What is the cite for the exclusion for owner-occupied sales?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod Harmon</span></font><o:p></o:p></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><o:p></o:p></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY T. HARMON</span></font></b><o:p></o:p></p>
<p class="MsoNormal"><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> Attorney at Law</span></font></b><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> P.O. Box 1066</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Bothell, WA 98041</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Tel: (425) 402-7800</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Fax: (425) 458-9096</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="http://www.rodharmon.com"><font color="#0563c1"><span style="color:#0563C1">www.rodharmon.com</span></font></a></span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="mailto:rodharmon@msn.com"><font color="#0563c1"><span style="color:#0563C1">rodharmon@msn.com</span></font></a></span></font><o:p></o:p></p>
<p class="MsoNormal" style="margin-top:6.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-weight:bold">From:</span></font></b> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b><span style="font-weight:bold">On Behalf Of </span></b>RebeccaWiess<br>
<b><span style="font-weight:bold">Sent:</span></b> Saturday, March 17, 2018 2:00 PM<br>
<b><span style="font-weight:bold">To:</span></b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [WSBARP] Thoughts on a ROFR for real property<o:p></o:p></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">A little history from a retired geezer: several decades ago we would include a line in purchase agreements that the appliances
are included “as a convenience to seller at no cost to buyer” to avoid sales tax on personalty, but that only worked for single units, not for sale of multi-unit buildings. For those, not paying sales tax on appliances was a great red flag to the auditors.
Eventually the state formally excluded owner-occupied sales, but the appliances in commercial sales are still subject to sales tax, and I suspect ignoring them still invites an audit. Listing them on the REET lets the state calculate the tax.
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Rebecca K. Wiess<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">421 24th Avenue East<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Seattle, WA 98112<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Phone 206 329-6638<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><a href="mailto:rwiess@foxinternet.net">rwiess@foxinternet.net</a>
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b><span style="font-weight:bold">On Behalf Of </span></b><a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a><br>
<b><span style="font-weight:bold">Sent:</span></b> Friday, March 16, 2018 11:37 AM<br>
<b><span style="font-weight:bold">To:</span></b> 'WSBA Real Property Listserv'<br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [WSBARP] Thoughts on a ROFR for real property</span></font><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Quick question.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">An apartment building is being sold and personal property is included in sale in the nature of washer/Dryers, refrigerators etc. Do we list these in the REET affidavit in Box
7 and not be required to pay sales tax? <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Thanks.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<div>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black">Licensed in Washington & Florida<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black">Florida Civil-Law (International) Notary<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;color:black;font-weight:bold">ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged.
If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone
at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by
the sender.<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;color:black;font-weight:bold"><o:p> </o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="6" color="#009900" face="Webdings"><span style="font-size:24.0pt;font-family:Webdings;color:#009900;font-weight:bold">P</span></font></b><b><font size="6" color="#009900"><span style="font-size:24.0pt;color:#009900;font-weight:bold">
</span></font></b><b><font size="1" color="#009900" face="Verdana"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900;font-weight:bold">Please consider the environment before printing this e-mail.</span></font></b><font color="black" face="Century Schoolbook"><span style="font-family:"Century Schoolbook",serif;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-weight:bold">From:</span></font></b>
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b><span style="font-weight:bold">On Behalf Of </span></b><a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a><br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, March 14, 2018 5:30 PM<br>
<b><span style="font-weight:bold">To:</span></b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [WSBARP] Thoughts on a ROFR for real property<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Craig,<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">The answer is that as a contractual right whatever remedy is provided to the holder of the right, including specific performance. Get back with me tomorrow. I should have one
buried in my files.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Century Schoolbook"><span style="font-size:11.0pt;font-family:"Century Schoolbook",serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><img border="0" width="100" height="79" id="Picture_x005f_x0020_2" src="cid:image001.jpg@01D3BEC0.D34FD8A0" alt="cid:image001.jpg@01D349B3.13D1DA50"><font color="black"><span style="color:black"><o:p></o:p></span></font></span></font></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Nestor Gorfinkel, Attorney at Law
<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Admitted to practice law in Washington & Florida
<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Florida Civil-Law (International) Notary<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Puget Property Legal Services, PC<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">11900 NE First Street Suite 300<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Bellevue, WA 98005</span></font><font color="#385623"><span style="color:#385623"><o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Tel. (425) 961-0519<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold">Fax. (888) 837-0616<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black"><a href="mailto:nestor@pplsweb.com"><b><font color="black"><span style="color:black;font-weight:bold;text-decoration:none">nestor@pplsweb.com</span></font></b></a><b><span style="font-weight:bold">
<o:p></o:p></span></b></span></font></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black;font-weight:bold"><o:p> </o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;color:black;font-weight:bold">ATTENTION -
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not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete
this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></font></b></p>
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</span></font></b><b><font size="1" color="#009900" face="Verdana"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900;font-weight:bold">Please consider the environment before printing this e-mail.</span></font></b><o:p></o:p></p>
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<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-weight:bold">From:</span></font></b>
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b><span style="font-weight:bold">On Behalf Of </span></b>Craig Blackmon<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, March 14, 2018 4:48 PM<br>
<b><span style="font-weight:bold">To:</span></b> WSBA Real Property List Serve <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBARP] Thoughts on a ROFR for real property<o:p></o:p></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">'Mates, I just learned - or perhaps relearned - that a right of first refusal does not create an interest in land.
<i><span style="font-style:italic">Old Nat'l Bank of WA v. Arneson, </span></i>54 Wn.App. 717 (1989)<i><span style="font-style:italic">. </span></i><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">If that is the case, then what is the remedy if the grantor conveys the property to a third party without giving the grantee the opportunity to exercise the right? The grantor
would be liable for damages - but no specific performance absent an interest in the land, right?<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Or am I missing something? <o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">If this is correct, then an ROFR should have a liquidated damages clause, right? Otherwise what would be the damages?<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Thanks for any insight you can share. And if anyone has an ROFR I can crib, that would be appreciated as well.<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Craig <br clear="all">
<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:9.5pt">Craig Blackmon, Attorney at Law<o:p></o:p></span></font></p>
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