<div dir="ltr"><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">As follow up for my earlier below post.</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">The Spokane Auditor wants me to file a 'quiet title' action to obtain an order requiring DOL to produce a new title for the missing manufactured title. We did a "Tier 2" search with the Auditor and the title/VIN doesn't exist in either system. This was originally an Oregon MH. Since 2000 the MH has been taxed as real property. Assessor can't figure out how the MH got in their system. The original building permit file was not helpful.</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">One of the sharp lawyers on the listserv cited the below statute and a potential workaround. Also got a call about doing the "Tier 2" search.</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">However, the Auditor (their resident MH expert) said that even though he's amenable to flexing a little to make it work that Olympia DOL is quite inflexible and wants to either see a Certificate of Origin/MSO or a court order. No middle grounds. Their solution was the quiet title.</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">Anyone have pleadings they'd be willing to share? Owner vs DOL? Serve AAG? </div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">Thanks.</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">Rob Rowley</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">Spokane</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"> <span style="color:black;font-size:11pt;font-family:Calibri,sans-serif">RCW 82.45.032</span></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><h4 style="margin-right:0in;margin-left:0in;font-size:12pt;font-family:Calibri,sans-serif;color:rgb(34,34,34);font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;margin-bottom:3.75pt;background:white;box-sizing:border-box"><span style="font-size:11pt;color:black">Additional definitions.<u></u><u></u></span></h4><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black">Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black;background:yellow">(1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial interest in any entity which itself owns land or anything affixed to land. The term includes used mobile homes,</span><span style="color:black"><span> </span>used park model trailers, used floating homes, and improvements constructed upon leased land.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black;background:yellow">(2) "Used mobile home" means a mobile home which has been previously sold at retail and has been subjected to tax under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.08" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">82.08</span></b></a> RCW, or which has been previously used and has been subjected to tax under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.12" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">82.12</span></b></a> RCW, and which has substantially lost its identity as a mobile unit at the time of sale by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe connections with sewer, water, and other utilities.</span><span style="color:black"><u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black">(3) "Mobile home" means a mobile home as defined by RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=46.04.302" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">46.04.302</span></b></a>, as now or hereafter amended.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black">(4) "Park model trailer" means a park model trailer as defined in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=46.04.622" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">46.04.622</span></b></a>.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black">(5) "Used floating home" means a floating home in respect to which tax has been paid under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.08" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">82.08</span></b></a> or <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.12" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">82.12</span></b></a> RCW.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black">(6) "Used park model trailer" means a park model trailer that has been previously sold at retail and has been subjected to tax under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.08" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">82.08</span></b></a> RCW, or that has been previously used and has been subjected to tax under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.12" target="_blank" style="color:rgb(17,85,204)"><b><span style="color:rgb(125,171,138)">82.12</span></b></a> RCW, and that has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-transform:none;white-space:normal;word-spacing:0px;text-decoration-style:initial;text-decoration-color:initial;text-indent:0.25in;background:white"><span style="color:black">(7) "Floating home" means a building on a float used in whole or in part for human habitation as a single-family dwelling, which is not designed for self propulsion by mechanical means or for propulsion by means of wind, and which is on the property tax rolls of the county in which it is located.<u></u><u></u></span></p><p class="MsoNormal" style="margin:0px 0px 0px 1.5in;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);text-decoration-style:initial;text-decoration-color:initial"><u></u> <u></u></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);text-decoration-style:initial;text-decoration-color:initial">Of course (2) seems to lead you right back to the tax issue. However, I have been told by County Auditors (SnoCo specifically) that if you take proof of ownership of the Property and proof that the County considers the MH real property and<span> </span><i>taxes it as such and that the taxes are current</i>, that the DOL will issue a title in the Owner’s name – which you then spin around and eliminate. According to the Auditor, the confusion is based entirely on a lack of communication between the County gov’t and state agencies. This entire machination is only for Title Insurance / Lending purposes but it is often necessary of course. <u></u><u></u></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);text-decoration-style:initial;text-decoration-color:initial"><u></u> <u></u></p><p class="MsoNormal" style="margin:0px;color:rgb(34,34,34);font-family:sans-serif;font-size:13px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);text-decoration-style:initial;text-decoration-color:initial">Honestly, I would lay out the facts the best you can and email DOL. It can take a bit for them to respond, but they do. The first thing they will want to know is the address of the MH so they can search the records (to not find anything) but there doesn’t seem to be a way to get them to give information based on a ‘set of facts’ alone.</p>
<br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><br></div><div class="gmail_quote"><div dir="ltr">On Tue, May 1, 2018 at 9:24 AM Rob Rowley <<a href="mailto:rob@rowleylegal.com">rob@rowleylegal.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div lang="EN-US" link="#0563C1" vlink="#954F72"><div class="m_-8662879301254085938WordSection1"><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">In 2000 client obtains manufactured home loan through Conseco Finance for the purchase a brand-new 2000 manufactured home (built in Oregon) installed upon Spokane County real property. When I reviewed the 2000 settlement statement the local third-party escrow/closing company (now out of business) collected funds to have the manufactured home title eliminated. Deed of trust for the benefit of the MH lender paid off many years ago.</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">Treasurer and Department of Licensing have no record of the manufactured home.</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 2018 the property listed for sale and title company raising issues as to the fact that title has not been eliminated. Also, no title to sign over to new buyer.</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 recommendations are welcome.</span></p><p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span></p><p class="m_-8662879301254085938MsoListParagraph"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><span>1.<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-size:14.0pt;font-family:"Times New Roman",serif">At a minimum need to start working through with the DOL to create a new title to the manufactured home. Then go through the process of having it eliminated per RCW 65.20. Done a couple over the years, but a royal pain.</span></p><p class="m_-8662879301254085938MsoListParagraph"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><span>2.<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Probably looking at payment of back mobile home personal property taxes from 2000 through the present. The payment of back taxes is always part of the culmination the 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">Thank you.</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="85" height="89" src="cid:image008.jpg@01D3E12E.384F6970" align="left" hspace="10" alt="image002.jpg@01D33EAD"><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><a href="mailto:rob@rowleylegal.com" target="_blank"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">rob@rowleylegal.com</span></a></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Web Site: </span><a href="http://www.rowleylegal.com/" target="_blank"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">www.rowleylegal.com</span></a></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" target="_blank"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" id="m_-8662879301254085938Picture_x0020_1" src="cid:image003.gif@01D3E12D.6074C680" alt="cid:image003.gif@01D33EAD.3FB3F920"></span></a><a href="https://www.linkedin.com/pub/rob-rowley/11/172/b20" target="_blank"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" id="m_-8662879301254085938Picture_x0020_2" src="cid:image004.gif@01D3E12D.6074C680" alt="cid:image004.gif@01D33EAD.3FB3F920"></span></a><a href="https://twitter.com/ROBERTRROWLEY" target="_blank"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" id="m_-8662879301254085938Picture_x0020_3" src="cid:image005.gif@01D3E12D.6074C680" alt="cid:image005.gif@01D33EAD.3FB3F920"></span></a><a href="http://www.yelp.com/biz/robert-r-rowley-spokane" target="_blank"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="43" height="21" id="m_-8662879301254085938Picture_x0020_4" src="cid:image009.jpg@01D3E12E.384F6970" alt="cid:image006.jpg@01D33EAD.3FB3F920"></span></a></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><p class="MsoNormal"> </p></div></div>
</blockquote></div><br clear="all"><div><br></div>-- <br><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><table cellpadding="0" cellspacing="0" border="0" style="border-spacing:0px;color:rgb(85,85,85);font-family:proxima-nova,"Helvetica Neue",Helvetica,Arial,sans-serif;font-size:20px;background:none;border:0px;margin:0px;padding:0px"><tbody><tr><td colspan="2" style="padding-bottom:5px;color:rgb(247,117,31);font-size:20px;font-family:Arial,Helvetica,sans-serif">Robert R. Rowley</td></tr><tr><td colspan="2" style="color:rgb(51,51,51);font-size:16px;font-family:Arial,Helvetica,sans-serif"><i>Attorney & Counselor At Law</i></td></tr><tr><td width="20" valign="top" style="vertical-align:top;width:20px;color:rgb(247,117,31);font-size:16px;font-family:Arial,Helvetica,sans-serif">p:</td><td valign="top" style="vertical-align:top;color:rgb(51,51,51);font-size:16px;font-family:Arial,Helvetica,sans-serif">509.252.5074 <span style="color:rgb(247,117,31)">m: </span>509.994.1143</td></tr><tr><td width="20" valign="top" style="vertical-align:top;width:20px;color:rgb(247,117,31);font-size:16px;font-family:Arial,Helvetica,sans-serif">f:</td><td valign="top" style="vertical-align:top;color:rgb(51,51,51);font-size:16px;font-family:Arial,Helvetica,sans-serif">509.928.3084</td></tr><tr><td width="20" valign="top" style="vertical-align:top;width:20px;color:rgb(247,117,31);font-size:16px;font-family:Arial,Helvetica,sans-serif">a:</td><td valign="top" style="vertical-align:top;color:rgb(51,51,51);font-size:16px;font-family:Arial,Helvetica,sans-serif">7 S Howard St, Ste 218, Spokane, WA 99201</td></tr><tr><td width="20" valign="top" style="vertical-align:top;width:20px;color:rgb(247,117,31);font-size:16px;font-family:Arial,Helvetica,sans-serif">w:</td><td valign="top" style="vertical-align:top;color:rgb(51,51,51);font-size:16px;font-family:Arial,Helvetica,sans-serif"><a href="http://rowleylegal.com/" style="color:rgb(29,161,219);text-decoration:none;font-size:16px" target="_blank">rowleylegal.com</a> <span style="color:rgb(247,117,31)">e: </span><a href="mailto:rob@rowleylegal.com" style="color:rgb(29,161,219);text-decoration:none;font-size:16px" target="_blank">rob@rowleylegal.com</a></td></tr><tr><td colspan="2" style="padding-top:5px"><a href="https://www.facebook.com/rowleylegal?" style="color:rgb(29,161,219);text-decoration:none;border:0px" target="_blank"><img width="25" height="25" src="http://cdn2.hubspot.net/hubfs/184235/dev_images/signature_app/facebook_sig.png" style="border:none;max-width:25px!important;width:25px;height:25px;max-height:25px!important"></a> <a href="https://twitter.com/ROBERTRROWLEY" style="color:rgb(29,161,219);text-decoration:none;border:0px" target="_blank"><img width="25" height="25" src="http://cdn2.hubspot.net/hubfs/184235/dev_images/signature_app/twitter_sig.png" style="border:none;max-width:25px!important;width:25px;height:25px;max-height:25px!important"></a> <a href="https://www.linkedin.com/in/rob-rowley-b2017211/" style="color:rgb(29,161,219);text-decoration:none;border:0px" target="_blank"><img width="25" height="25" src="http://cdn2.hubspot.net/hubfs/184235/dev_images/signature_app/linkedin_sig.png" style="border:none;max-width:25px!important;width:25px;height:25px;max-height:25px!important"></a></td></tr><tr><td colspan="2"> </td></tr><tr><td colspan="2"><table cellpadding="0" cellspacing="0" border="0" style="border-spacing:0px;background:none;border:0px;margin:0px;padding:0px"><tbody><tr><td valign="middle" style="padding:10px 20px;background-color:rgb(243,239,238);color:rgb(1,0,4);font-size:15px;font-family:Arial,Helvetica,sans-serif">Practice concentrated on business, real estate and general legal matters in Washington and Idaho. 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. 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.</td></tr></tbody></table></td></tr></tbody></table></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div>