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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Watching these comments come in, I am in increasing disbelief that multiple counties are interpreting the WAC that way. I know of no other circumstance where a simple statutory
or regulatory statement that something must be "signed by the grantor" is interpreted to mean that the grantor, and only the grantor and not an agent, must physically be the individual who puts pen to paper.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Delve into the common law and it's clear that having someone "sign" a paper is a mystical concept that is satisfied in the law by having some kind of mark made on the paper
either by the person <i>or by any authorized agent</i>. It can be satisfied in any number of ways: You can sign with an "X." You can have someone else write your name. You can have someone else write
<i>someone else's name</i> and that can still be deemed <i>your signature</i> for purposes of your affirmation of the document. You can sign someone else's name, and it can still bind you. You can write "this is not my signature" as your signature and it can
still bind you. You can have an agent write "John Smith" and assert that is how you spell your name, and assert also that "John Smith" is pronounced "Vladimir Wachowsky."<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">It doesn't have to be ink either. I could "sign" a declaration under penalty of perjury by asking the barista from the coffee shop across the street to spill a little caramel
sauce somewhere on the page. The point isn't the ink, or the symbols or mark, or the identity of the individual physically making the mark—the point is
<i>intent to sign</i> the document, and the mark is no more than evidence of that intent, whatever the circumstance by which the mark hits the page.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Frankly, I think it's superfluous that the WAC says that a grantor's or grantee's "agent" can sign the REETA. There is no need to specify whether or not an agent can sign such
a document, and the mere fact that is expressly says "agent" does not by implication retroactively construe a lack of agent authority under every other statute and regulation that fails to mention having an agent sign on behalf of a principal.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Leaving aside my common-law melodrama, it's also an interpretation of the WAC that flies in the face of
<a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.125.380">RCW 11.125.380</a>:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<span style="font-family:"Open Sans",serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.125.380"><span style="color:#7DAB8A">11.125.380</span></a><o:p></o:p></span></h3>
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<span style="font-family:"Open Sans",serif;color:black">Agent authority</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",serif;color:black">Taxes.<o:p></o:p></span></h3>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",serif;color:black">Unless the power of attorney otherwise provides,
<span style="background:yellow;mso-highlight:yellow">language in a power of attorney granting general authority with respect to taxes authorizes the agent to:</span><o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",serif;color:black">(1) Prepare,
<span style="background:yellow;mso-highlight:yellow">sign</span>, and file federal, state, local, and foreign income, gift, payroll, property, federal insurance contributions act, and other
<span style="background:yellow;mso-highlight:yellow">tax returns</span>, claims for refunds, requests for extension of time, petitions regarding tax matters,
<span style="background:yellow;mso-highlight:yellow">and any other tax-related documents</span>, including receipts, offers, waivers, consents, including consents and agreements under internal revenue code section 2032A, 26 U.S.C. Sec. 2032A, as amended, closing
agreements, and any power of attorney required by the internal revenue service or other taxing authority including, but not limited to, an internal revenue service form 2848 in favor of any third party with respect to a tax year upon which the statute of limitations
has not run and the following twenty-five tax years;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",serif;color:black">(2) Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the internal revenue
service or other taxing authority;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",serif;color:black">(3) Exercise any election available to the principal under federal, state, local, or foreign tax law; and<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",serif;color:black">(4)
<span style="background:yellow;mso-highlight:yellow">Act for the principal in all tax matters for all periods before
</span>the internal revenue service, or <span style="background:yellow;mso-highlight:yellow">
other taxing authority</span>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Sayre Law Offices, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;background:aqua;mso-highlight:aqua">Covid-19 Update -
</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">All attorneys are working remotely during regular business hours and are available via email and by phone; please call the Seattle office. Videoconferencing also is available. Signing
of estate planning documents can be completed and will be handled on a case-by-case basis; please call the Seattle office.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">MAIL AND DELIVERIES can be received at the Seattle office. For any other needed arrangements, please call the Seattle office.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>jbdolan@jbdolan.com<br>
<b>Sent:</b> Wednesday, August 5, 2020 2:15 PM<br>
<b>To:</b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Skagit County has the same policy - an agent can sign a REETA but the Treasurer’s office requires the Grantor and Grantee to sign the Gift Supplement. If the underlying POA
gives the AIF/Agent authority to convey real property and the authority to make gifts, your client should be able to sign the Gift Supplement, IMHO, because, um, that’s what a POA is for. In my situation, the Grantor was available and competent to sign, so
I went and got her signature. (Sometimes it is easier to just lay on the floor of the cage and take the shocks.) If she had not been capable of signing, I guess I would have had to duke it out at the Treasurer’s office. If your Grantor is no longer able
to sign, perhaps trying speaking with someone in the excise department at DOR in Olympia would help?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Jim Dolan
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">===================<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;color:#1F497D">Jones Butler Dolan, PS<o:p></o:p></span></b></p>
<p class="MsoNormal"><u><span style="font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.jbdolan.com"><span style="color:blue">www.jbdolan.com</span></a><o:p></o:p></span></u></p>
<p class="MsoNormal"><u><span style="font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.jonesbutlerdolan.com"><span style="color:blue">www.jonesbutlerdolan.com</span></a><o:p></o:p></span></u></p>
<p class="MsoNormal"><u><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p><span style="text-decoration:none"> </span></o:p></span></u></p>
<p class="MsoNormal"><u><span style="font-family:"Calibri",sans-serif;color:#1F497D">Mount Vernon<o:p></o:p></span></u></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">P.O. Box 2784<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">415 Pine Street
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">Telephone: 360-336-2939<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">Facsimile: 360-336-2949<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><u><span style="font-family:"Calibri",sans-serif;color:#1F497D">Stanwood<o:p></o:p></span></u></p>
<p class="MsoNormal"><u><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p><span style="text-decoration:none"> </span></o:p></span></u></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">P.O. Box 458<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">10027 - 269th Place NW (SR 532)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">Stanwood, WA 98292<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">Telephone: 360-629-3833<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D">Facsimile: 360-629-6253<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Wednesday, August 5, 2020 1:35 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Thanks Claudia that is helpful.
</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">458-61A-201(5)(a) The statement must be
<b>signed by both the grantor and the grantee.</b></span><b><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">That was probably meant only to say that the signing by one of the parties to a gift wasn’t sufficient to sign a Supp. statement.
Literally taken is being interpreted strictly.</span><b><span style="color:black"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">That is probably where they got that. It’s not worth the time to contest but my hunch is that “signed by the grantor” also means that a ‘grantor’ includes an
attorney in fact under the POA statute.</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">This is a treasurer widely know to be difficult. Anyone recording gift deeds in Grant County are warned.</span><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="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Josh</span><span style="color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:#004080"><br>
</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="Picture_x0020_1" src="cid:image001.png@01D66B37.A736AD40" alt="advocates"></span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><br>
</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Claudia A Gowan
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Sent:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Wednesday, August 05, 2020 1:09 PM<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">To:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> WSBA Real Property Listserv
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Subject:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Re: [WSBARP] REET Supp. Excise tax
statement can't be signed by P of A?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Hi, Josh, it does seem odd. Maybe the County Treasurer is interpreting the rules strictly? The below clearly states that for REET purposes, the REETA can be signed
by an agent. However see 201(5)(a) below, the supplemental statement is to be signed by grantor and grantee. IMHO, the Treasurer’s office is interpreting the rules too strictly. Common sense suggests that the agent could also sign the supplemental statement
to the affidavit in compliance with the purposes of the chapter.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">458-61A-102(1)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Definitions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">For
<b>the purposes of chapter 458-61A WAC</b>, the following definitions apply unless the context requires otherwise:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(1) "Affidavit" means the real estate excise tax affidavit provided by the department for use by taxpayers in reporting transfers of real property.
<b>Both the seller/grantor and the buyer/grantee, or their agents, sign</b> the affidavit under penalty of perjury includes the form used to report to the department transfers and acquisitions of a controlling interest in an entity owning real property in this
state under WAC 458-61A-. The term also 101.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">458-61A-201(5)(a)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(5) Documentation.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(a) A completed real estate excise tax affidavit is required for transfers by gift. A supplemental statement approved by the department must be completed and
attached to the affidavit. The supplemental statement will attest to the existence or absence of underlying debt on the property, whether the grantee has or will in the future make any payments on the debt, and whether a refinance of debt has occurred or is
planned to occur. The statement must be <b>signed by both the grantor and the grantee.<o:p></o:p></b></span></p>
<p class="MsoNormal"><span style="color:black"> </span><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Best, Claudia<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-family:ParkAvenue;color:#1F4E79">Claudia A. Gowan<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="color:black"> </span><b><i><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></i></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Claudia A. Gowan, PLLC<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">1001 Fourth Avenue, Suite 3200<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Seattle, WA 98154<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(206) 443-2733 (T)<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F4E79"><a href="mailto:claudia@cagowanlaw.com">claudia@cagowanlaw.com</a><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black"> </span><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F4E79"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F4E79"><a href="http://www.seattletrustsandestates.com/"><span style="color:#1F4E79">www.seattletrustsandestates.com</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">
<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>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Wednesday, August 05, 2020 11:51 AM<br>
<b>To:</b> wsbar <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">My client as P of A for her mom signed a gift deed for the grantor. County Treasurer returned everything including the supplemental statement REET form which accompanied
the gift deed . With the notation that a P of A can not sign the supplemental statement REET form !! Where did that come from? So a P of A can sign a deed conveying real property but can’t the supplemental statement REET form which just says it’s a gift
and there is no loan on the property. Seems odd to me.</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">(They also said the Auditor needed 2 checks one for the $10 on the REET form and the rest for the recording fee.)
</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Calibri",sans-serif;color:black">Josh</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:#004080"><br>
</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="Picture_x0020_2" src="cid:image001.png@01D66B37.A736AD40" alt="advocates"></span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><br>
</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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