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<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><FONT size=4>Why are you trying to file an old QCD when you could simply do
a PR deed?</FONT></DIV>
<DIV> </DIV>
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<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
Grant</SPAN></STRONG><SPAN style="COLOR: #004080"><BR></SPAN><SPAN
style="COLOR: black"><IMG title=advocates
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width=207 height=43><BR></SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #004080">P.
O. Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
style="COLOR: black"><o:p></o:p></SPAN></DIV></DIV></DIV></DIV>
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<DIV style="font-color: black"><B>From:</B> <A title=afranz@basinlaw.com
href="mailto:afranz@basinlaw.com">Anna Franz</A> </DIV>
<DIV><B>Sent:</B> Tuesday, April 02, 2019 3:07 PM</DIV>
<DIV><B>To:</B> <A title=wsbarp@lists.wsbarppt.com
href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</A> </DIV>
<DIV><B>Subject:</B> [WSBARP] REET Gift Exemption</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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<P class=MsoNormal>Parent gifts parcel of property to Child via quit claim deed.
Deed is never recorded and no REET affidavit executed by Parent. Parent dies.
<o:p></o:p></P>
<P class=MsoNormal><o:p></o:p> </P>
<P class=MsoNormal>Child, who is also personal representative of Parent’s
Estate, tries to file REET affidavit under gift exemption in WAC 458-61A-201
signing as PR on behalf of grantor. County and Department of Revenue claim that
WAC 458-61A-201(5)(a)’s requirement that the supplemental “statement must be
signed by both the grantor and the grantee” cannot be satisfied by the Child
signing as PR. <o:p></o:p></P>
<P class=MsoNormal><o:p></o:p> </P>
<P class=MsoNormal>Any suggestions on challenging this interpretation would be
greatly appreciated. Thanks in advance. <o:p></o:p></P>
<P class=MsoNormal><SPAN style="COLOR: black"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="COLOR: black"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="COLOR: black">Anna Franz<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">Lemargie Kenison Franz And
Whitaker<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">107 D Street NW / PO Box
965<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">Ephrata, WA
98823<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">Voice: (509)
754-2493<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">Fax: (509)
754-4022<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">E-mail:
afranz@basinlaw.com<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="COLOR: black">Please be advised that this e-mail
and any files transmitted with it are<o:p></o:p></SPAN></P>
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communication or may otherwise be<o:p></o:p></SPAN></P>
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intended solely for the recipient or<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">entity to whom they are addressed.
If you are not the intended<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">recipient, please do not read,
copy or retransmit this communication but<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">destroy it immediately. Any
unauthorized dissemination, distribution or<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: black">copying of this communication is
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