<font color='black' size='2' face='Arial, Helvetica, sans-serif'>If there is no consideration, no excise tax statement is requires. WAC 458-61A-111. Otherwise you need one. The only odd thing about an excise tax statement for an easement is the second box on the left hand side about tax statements. I always put in "no change", to avoid confusion. Then just fill it out like you would normally. The form is really not adapted to an easement situation but just make it work.
<div><br>
</div>
<div>Steve <br>
<br>
<div style="clear:both">
<div><strong><em>Stephen Whitehouse</em></strong></div>
<div><strong><em>Whitehouse & Nichols, LLP</em></strong></div>
<div><strong><em>P.O. Box 1273</em></strong></div>
<div><strong><em>601 W. Railroad Ave.</em></strong></div>
<div><strong><em>Shelton, Wa. 98584</em></strong></div>
<div><strong><em>360-426-5885<br>
swhite8893@aol.com</em></strong><br>
</div>
</div>
<br>
<br>
<div style="font-family:arial,helvetica;font-size:10pt;color:black">-----Original Message-----<br>
From: wsbarp-request <wsbarp-request@lists.wsbarppt.com><br>
To: wsbarp <wsbarp@lists.wsbarppt.com><br>
Sent: Sun, Sep 23, 2018 10:52 pm<br>
Subject: WSBARP Digest, Vol 48, Issue 18<br>
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Today's Topics:<br>
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1. Excise tax on Easement (<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>)<br>
2. Re: Excise tax on Easement (Craig Blackmon)<br>
3. Supreme Court halts bylaw reform by WSBA (Carla Higginson)<br>
<br>
<br>
----------------------------------------------------------------------<br>
<br>
Message: 1<br>
Date: Sun, 23 Sep 2018 14:56:15 -0700<br>
From: <<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>><br>
To: "'WSBA Real Property Listserv'" <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
Subject: [WSBARP] Excise tax on Easement<br>
Message-ID: <003e01d45388$40e90e20$c2bb2a60$@pplsweb.com><br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
I need to record an easement and excise tax must be paid. I look at REETA<br>
and its not clear how this would be filled out. Do we fill it out with all<br>
the typical information (assessed value of fee simple title, proper land<br>
code for property, etc.) and just write in "Easement" for type of instrument<br>
and that's it?<br>
<br>
<br>
<br>
<br>
<br>
Nestor Gorfinkel, Attorney at Law <br>
<br>
Admitted to practice law in Washington & Florida <br>
<br>
Florida Civil-Law (International) Notary<br>
<br>
Puget Property Legal Services, PC<br>
<br>
11900 NE First Street Suite 300<br>
<br>
Bellevue, WA 98005<br>
<br>
Tel. (425) 961-0519<br>
<br>
Fax. (888) 522-3601<br>
<br>
<br>
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Message: 2<br>
Date: Sun, 23 Sep 2018 16:41:25 -0700<br>
From: Craig Blackmon <<a href="mailto:craig@lawofficeofcraigblackmon.com">craig@lawofficeofcraigblackmon.com</a>><br>
To: WSBA Real Property List Serve <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
Subject: Re: [WSBARP] Excise tax on Easement<br>
Message-ID:<br>
<CAG1D8uZhV3mVj0fZhFrNWF44=<a href="mailto:up_b1FoL94Qmc2cUGz0ryb25g@mail.gmail.com">up_b1FoL94Qmc2cUGz0ryb25g@mail.gmail.com</a>><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Who is requiring payment of excise tax?<br>
<br>
Craig Blackmon, Atty at Law<br>
(206) 369-5949<br>
Sent from my smartphone. This email is confidential. If you received it in<br>
error pls destroy & notify me.<br>
<br>
On Sun, Sep 23, 2018, 2:59 PM <<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>> wrote:<br>
<br>
> I need to record an easement and excise tax must be paid. I look at REETA<br>
> and its not clear how this would be filled out. Do we fill it out with all<br>
> the typical information (assessed value of fee simple title, proper land<br>
> code for property, etc.) and just write in ?Easement? for type of<br>
> instrument and that?s it?<br>
><br>
><br>
><br>
><br>
><br>
> *Nestor Gorfinkel, Attorney at Law *<br>
><br>
> *Admitted to practice law in Washington & Florida *<br>
><br>
> *Florida Civil-Law (International) Notary*<br>
><br>
> *Puget Property Legal Services, PC*<br>
><br>
> *11900 NE First Street Suite 300*<br>
><br>
> *Bellevue, WA 98005*<br>
><br>
> *Tel. (425) 961-0519*<br>
><br>
> *Fax. (888) 522-3601*<br>
><br>
><br>
><br>
><br>
><br>
> *ATTENTION - **This e-mail message and any attachment to this e-mail<br>
> message may contain confidential information that is legally privileged. If<br>
> you are not the intended recipient, you must not review, retransmit,<br>
> convert to hard copy, copy, use or disseminate this e-mail or any<br>
> attachments to it. If you have received this e-mail in error, please notify<br>
> us immediately by return e-mail or by telephone at the phone numbers<br>
> provided herein and delete this message. Please note that if this e-mail<br>
> message contains a forwarded message or is a reply to a prior message, some<br>
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Message: 3<br>
Date: Mon, 24 Sep 2018 05:50:53 +0000<br>
From: Carla Higginson <<a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a>><br>
To: "<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>" <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
Subject: [WSBARP] Supreme Court halts bylaw reform by WSBA<br>
Message-ID:<br>
<<a href="mailto:BY2PR05MB2325AAA2456D524B8A99672ED5170@BY2PR05MB2325.namprd05.prod.outlook.com">BY2PR05MB2325AAA2456D524B8A99672ED5170@BY2PR05MB2325.namprd05.prod.outlook.com</a>><br>
<br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
<br>
Colleagues,<br>
<br>
I am the District 2 Governor to the WSBA and a member of the Elder Law Section. I received the attached letter last Friday from the chief justice of the supreme court which was directed to the governors of the WSBA. As you will see, it directs us to cease taking any action on the proposed bylaw amendments which were scheduled for first read at the meeting of the Board on September 27-28 (copies are attached). It also advises that the court intends to review the structure of the bar association including governance, tells us to honor the executive director's role in overseeing disciplinary matters and to avoid interfering with her in that regard, and addresses several other matters. This is an unprecedented action and the members need to know what the court is attempting to do. Also attached are two charts from the WSBA showing the "chain of command" and the regulatory vs. association functions of the WSBA.<br>
<br>
I would appreciate hearing any thoughts you or others may have.<br>
<br>
Regards,<br>
Carla Higginson, District 2 Governor<br>
___________________________<br>
<br>
Carla J. Higginson, Attorney<br>
Higginson Beyer, P.S. [cid:<a href="mailto:image004.png@01D142F8.438976E0">image004.png@01D142F8.438976E0</a>]<br>
Friday Harbor Office:<br>
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<br>
Seattle Office:<br>
701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<br>
<br>
<a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><<a href="mailto:carla@higginsonbeyer.com?">mailto:carla@higginsonbeyer.com</a>><br>
HigginsonBeyer.com<br>
<br>
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CONFIDENTIALITY NOTICE: The information in this electronic mail is legally privileged and confidential information intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited. If you have received this transmission in error, please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. If we receive a request from you via e-mail, we will treat that as authority to reply by e-mail.<br>
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