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<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV> </DIV>
<DIV><FONT size=4>they had the PoA for recording. didn’t
matter.</FONT></DIV>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV dir=ltr>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<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
style="BORDER-TOP: 0px; BORDER-RIGHT: 0px; BACKGROUND-IMAGE: none; BORDER-BOTTOM: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: 0px; DISPLAY: inline; PADDING-RIGHT: 0px"
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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>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
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<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A
title=kailei@westseattlelaw.com>Kailei Feeney</A> </DIV>
<DIV><B>Sent:</B> Wednesday, August 05, 2020 2:27 PM</DIV>
<DIV><B>To:</B> <A title=wsbarp@lists.wsbarppt.com>WSBA Real Property
Listserv</A> </DIV>
<DIV><B>Subject:</B> Re: [WSBARP] REET Supp. Excise tax statement can't be
signed by P of A?</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=WordSection1>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>Agree with the
comments that the WACs require parties to the gift, and not agent to sign, as
allowed on the REET.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>Why not record the
POA?<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>Perhaps that would
facilitate.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>Kailei
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Vladimir Script"; COLOR: #1f497d'>Kailei
B. Feeney</SPAN><B><SPAN
style='FONT-SIZE: 16pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><BR></SPAN></B><I><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Garamond",serif; COLOR: #1f497d'>Attorney-at-Law<o:p></o:p></SPAN></I></P>
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<P class=MsoNormal><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: nyala; COLOR: #44524e">3909 California
Avenue SW<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: nyala; COLOR: #44524e">Seattle, WA
98116-3705
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: nyala; COLOR: #44524e">(206)938-5500
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: nyala; COLOR: #1f497d"><A><SPAN
style="COLOR: blue">kailei@westseattlelaw.com</SPAN></A></SPAN><SPAN
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<o:p></o:p></SPAN></P>
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<DIV>
<DIV
style="BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>From:</SPAN></B><SPAN
style='FONT-SIZE: 11pt; 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></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>Jim Dolan
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'><o:p></o:p></SPAN> </P>
<DIV>
<DIV
style="BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>From:</SPAN></B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>
<A>wsbarp-bounces@lists.wsbarppt.com</A>
<<A>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>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></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<DIV>
<DIV>
<DIV>
<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: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><o:p></o:p></SPAN></P></DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><STRONG><SPAN
style='FONT-SIZE: 18pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'>Joshua
F. Grant</SPAN></STRONG><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'><BR></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><IMG
id=Picture_x0020_1 style="HEIGHT: 0.447in; WIDTH: 2.156in" border=0
alt=advocates src="cid:D5E1BB63189142B095D0A1A1EDC4D206@JoshPC" width=207
height=43></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><BR></SPAN><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'>P. O.
Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><o:p></o:p></SPAN></P></DIV></DIV></DIV></DIV>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<DIV>
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'> Claudia
A Gowan <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>Sent:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>
Wednesday, August 05, 2020 1:09 PM<o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>To:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'> WSBA
Real Property Listserv <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>Subject:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; 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></DIV></DIV></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri",sans-serif; COLOR: black'> <o:p></o:p></SPAN></P></DIV></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'>Definitions.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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>
<P class=MsoNormal><SPAN style="COLOR: black"> </SPAN><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'>(5)
Documentation.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></B></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></I></B></P>
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; 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: 11pt; 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: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f4e79'><A>claudia@cagowanlaw.com</A><o:p></o:p></SPAN></B></P>
<P class=MsoNormal><SPAN style="COLOR: black"> </SPAN><B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f4e79'><o:p></o:p></SPAN></B></P>
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 11pt; 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: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></P>
<DIV>
<DIV
style="BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'>From:</SPAN></B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'>
<A>wsbarp-bounces@lists.wsbarppt.com</A>
[<A>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>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></DIV></DIV>
<P class=MsoNormal><SPAN style="COLOR: black"> <o:p></o:p></SPAN></P>
<DIV>
<DIV>
<DIV>
<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: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<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: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 13.5pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'>Josh</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><o:p></o:p></SPAN></P></DIV>
<DIV>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><STRONG><SPAN
style='FONT-SIZE: 18pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'>Joshua
F. Grant</SPAN></STRONG><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'><BR></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><IMG
id=Picture_x0020_2 style="HEIGHT: 0.447in; WIDTH: 2.156in" border=0
alt=advocates src="cid:D5E1BB63189142B095D0A1A1EDC4D206@JoshPC" width=207
height=43></SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><BR></SPAN><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'>P. O.
Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black'><o:p></o:p></SPAN></P></DIV></DIV></DIV></DIV></DIV></DIV>
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