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<p class="MsoNormal">Yikes, I see my initial reply was entirely unhelpful -- my apologies. I missed that it was the
<u>supplemental statement</u> re gifts that they declined. Moving too quickly here.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have always thought the REETA regulation specifying that an agent may sign means agents even
<u>beyond</u> those formally appointed under a POA may sign – such as an attorney or other person familiar with the facts stated in the REETA. (I have not been asked to submit a POA when I have (rarely) signed only the REETA as an attorney, for example.) Perhaps
I am wrong and have “gotten away with it” a couple times.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">But, regardless, insofar the <u>supplemental statement</u> regulation does not authorize an agent, then I think that should be read to mean it could
<u>not</u> be signed by a <u>non-POA agent</u> like an attorney or other person familiar with the facts. It must be signed by the grantor/grantee – or an agent under a valid POA, or a court-appointed conservator holding an order approving the gift (if such
a thing exists), or another person authorized by applicable law to act on the grantor’s/grantee’s behalf.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">But neither regulation should reasonably be read to mean that the supplemental statement could not be signed by the grantor’s or grantee’s agent under a valid POA signed by grantor/grantee. Of course, the POA would have to include the power
to gift, etc., but that is required for the deed itself.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Otherwise, the <u>regulation</u> is likely in conflict with the POA (or other)
<u>statutes</u> and thereby invalid.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Anyhow, this email is probably just as unhelpful as the first. Kudos to those who got it right the first time! ;)<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Joshua D. McKarcher<o:p></o:p></p>
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<p class="MsoNormal">McKarcher Law PLLC<o:p></o:p></p>
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<p class="MsoNormal">537 6th Street<o:p></o:p></p>
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<p class="MsoNormal">Clarkston, WA 99403<o:p></o:p></p>
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<p class="MsoNormal">(509) 758-3345<o:p></o:p></p>
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<p class="MsoNormal">(509) 758-3314 (fax)<o:p></o:p></p>
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<p class="MsoNormal">josh@mckarcherlaw.com<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> on behalf of Josh Grant <jgrant@accima.com><br>
<b>Sent:</b> Wednesday, August 5, 2020 1:34:43 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?</span>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Thanks Claudia that is helpful.
</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="xmsonormal"><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><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><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><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><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="xmsonormal"><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="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><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;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;color:#004080"><br>
</span><span style="font-size:14.0pt;color:black"><img width="207" height="43" style="width:2.1562in;height:.4479in" id="Picture_x0020_2" src="cid:E25C62A7247E415C86D7B7E324A93CA7@JoshPC" alt="advocates"></span><span style="font-size:14.0pt;color:black"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;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-size:12.0pt;color:black"> <o:p></o:p></span></p>
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<p class="xmsonormal"><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.</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">458-61A-102(1)</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Definitions.</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><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:</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><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.</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">458-61A-201(5)(a)</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(5) Documentation.</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><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.</b></span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Best, Claudia</span><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><b><i><span style="font-family:ParkAvenue;color:#1F4E79">Claudia A. Gowan</span></i></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Claudia A. Gowan, PLLC</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">1001 Fourth Avenue, Suite 3200</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Seattle, WA 98154</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(206) 443-2733 (T)</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F4E79">claudia@cagowanlaw.com</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="xmsonormal"><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></span></b><span style="color:black"><o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
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<p class="xmsonormal"><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"> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Wednesday, August 05, 2020 11:51 AM<br>
<b>To:</b> wsbar <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?</span><span style="color:black"><o:p></o:p></span></p>
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<p class="xmsonormal"><span style="color:black"> <o:p></o:p></span></p>
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<p class="xmsonormal"><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="color:black"><o:p></o:p></span></p>
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<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"> </span><span style="color:black"><o:p></o:p></span></p>
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<p class="xmsonormal"><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="color:black"><o:p></o:p></span></p>
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<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"> </span><span style="color:black"><o:p></o:p></span></p>
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<p class="xmsonormal"><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="xmsonormal"><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="x__x005f_x0000_i1025" src="cid:E25C62A7247E415C86D7B7E324A93CA7@JoshPC" 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="color:black"><o:p></o:p></span></p>
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