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<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><FONT size=4>Thanks Claudia that is helpful. </FONT></DIV>
<P class=MsoNormal><FONT face=Calibri><SPAN style="FONT-FAMILY: ; COLOR: "><FONT
style="FONT-SIZE: 11pt" color=#1f497d>458-61A-201(5)(a)
</FONT></SPAN></FONT><SPAN style="FONT-FAMILY: ; COLOR: "><FONT
face=Calibri><FONT color=#1f497d><FONT style="FONT-SIZE: 11pt">The statement
must be </FONT><B><FONT style="FONT-SIZE: 11pt">signed by both the grantor and
the grantee.</FONT><o:p></o:p></B></FONT></FONT></SPAN></P>
<P class=MsoNormal><B><SPAN
style="FONT-FAMILY: ; COLOR: "><o:p></o:p></SPAN></B> <FONT size=4
face=Calibri>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.</FONT></P>
<P class=MsoNormal><FONT size=4 face=Calibri>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.</FONT></P>
<P class=MsoNormal><FONT size=4 face=Calibri>This is a treasurer widely know to
be difficult. Anyone recording gift deeds in Grant County are
warned.</FONT></P>
<P class=MsoNormal><FONT size=4 face=Calibri></FONT> </P>
<P class=MsoNormal><FONT size=4 face=Calibri>Josh</FONT></P>
<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
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"
border=0 alt=advocates src="cid:E25C62A7247E415C86D7B7E324A93CA7@JoshPC"
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=claudia@cagowanlaw.com>Claudia A Gowan</A> </DIV>
<DIV><B>Sent:</B> Wednesday, August 05, 2020 1:09 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; 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='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='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='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='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='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><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='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><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><SPAN
style="COLOR: #1f4e79">claudia@cagowanlaw.com</SPAN></A><o:p></o:p></SPAN></B></P>
<P class=MsoNormal><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='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'>From:</SPAN></B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>
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?<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'>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=_x0000_i1025 border=0 alt=advocates
src="cid:E18E5C84DD4048259936016B2D3062CB@JoshPC" width=207
height=43><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>
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