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--></style></head><body lang="EN-US" link="#0563C1" vlink="#954F72"><div class="WordSection1"><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Hello All,</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">It is an RCW that has been around many years. Any time you sell or transfer land that has been classified as open space, timberlands or agricultural use you need to pay attention to either RCW 84.33 or 84.34. It also applies to property of historical significance under RCW 84.26. The program allows the Assessor to assess at a current use rate that is a lower value than FMV thereby significantly reducing the taxes paid annually, but upon sale the seller must pay what is called the compensating tax which is a look back over the past 7 years. Look at RCW 84.34.108 and specifically at subsection (a) The amount of additional tax is equal to the difference between the property tax paid as "open space land," "farm and agricultural land," or "timberland" and the amount of property tax otherwise due and payable for the seven years last past had the land not been so classified; and b) The amount of applicable interest is equal to the interest upon the amounts of the additional tax paid at the same statutory rate charged on delinquent property taxes from the dates on which the additional tax could have been paid without penalty if the land had been assessed at a value without regard to this chapter;</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Take time to review the REET provision below that should have been read by whoever filled out and/or signed the REET. You should also review the related RCWs:</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">Is this property designated as forest land per chapter </span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:#0070c1">84.33 RCW</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">?</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">Is this property classified as current use (open space, farm and</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">agricultural, or timber) land per chapter </span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:#0070c1">84.34 RCW</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">?</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">Is this property receiving special valuation as historical property</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">per chapter </span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:#0070c1">84.26 RCW</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">?</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">If any answers are yes, complete as instructed below.</span></p><p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)</span></b></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">NEW OWNER(S): To continue the current designation as forest land or</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">classification as current use (open space, farm and agriculture, or timber) land,</span></p><p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">you must sign on (3) below</span></b><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">. The county assessor must then determine if the</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">land transferred continues to qualify and will indicate by signing below. If the</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">land no longer qualifies or you do not wish to continue the designation or</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">classification, it will be removed and the compensating or additional taxes will</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">be due and payable by the seller or transferor at the time of sale. (</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:#0070c1">RCW</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:#0070c1">84.33.140 </span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">or </span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:#0070c1">RCW 84.34.108</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">). Prior to signing (3) below, you may contact</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">your local county assessor for more information.</span></p><p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">This land does does not qualify for continuance.</span></p><p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:black">DEPUTY ASSESSOR DATE</span><span style="font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Any attorney that engages in the sale or transfer or vacant real property should be award of these provisions.</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Thomas J. Westbrook</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Attorney at Law</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="color:#1f497d"><img width="193" height="67" style="width:2.0083in;height:.7in" id="Picture_x0020_2" src="cid:image002.jpg@01D677A4.D0696BC0"></span><span style="font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Rodgers Kee Card & Strophy, P.S.</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">324 West Bay Drive NW, Suite 201</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Olympia, Washington 98502</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Phone: 360-352-8311</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Facsimile: 360-352-8501</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Email: </span><span style="color:#1f497d"><a href="mailto:tjw@buddbaylaw.com"><span style="font-family:"Arial",sans-serif">tjw@buddbaylaw.com</span></a></span><span style="font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Skype: thomas.westbrook</span></p><p class="MsoNormal"><span style="color:#1f497d"><a href="http://www.buddbaylaw.com/" target="_BLANK????"><span style="font-family:"Arial",sans-serif">www.buddbaylaw.com</span></a></span><span style="font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential information. If you are not the addressee, you are strictly prohibited from reading, photocopying, distributing or otherwise using this email or its contents in any way. If you have received this communication in error, please notify us immediately by telephone at 360-352-8311 or by e-mail to <a href="mailto:reception@buddbaylaw.com"><span style="color:blue">reception@buddbaylaw.com</span></a>, and destroy the original message from your electronic files.</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="color:red">COVID-19 UPDATE:</span></p><p class="MsoNormal"><span style="font-family:Wingdings;color:#1f497d">s</span><span style="color:#1f497d"> Rodgers Kee Card & Strophy will no longer maintain “open” hours at the physical office. </span></p><p class="MsoNormal"><span style="font-family:Wingdings;color:#1f497d">s</span><span style="color:#1f497d"> All the staff is working remotely. We are routinely monitoring our voice mail and email, which is</span><span style="color:#00b0f0"> </span><span style="color:#1f497d">the best way to communicate during this period. </span></p><p class="MsoNormal"><span style="font-family:Wingdings;color:#1f497d">s</span><span style="color:#1f497d"> We are still taking new clients but consultations will be telephonic or via video conferencing, and any in-person meetings will be by appointment and only if necessary to execute documents. </span></p><p class="MsoNormal"><span style="font-family:Wingdings;color:#1f497d">s</span><span style="color:#1f497d"> Please provide necessary documents to us by scan and email, where possible, or by mail if not. </span></p><p class="MsoNormal"><span style="font-family:Wingdings;color:red">s</span><span style="color:red"> We anticipate these changes will be effective for the foreseeable future. We are doing everything we can to maintain the level of service and professionalism we’ve always provided, even in the face of this public health crisis. Thank you in advance for your patience and understanding. We look forward to the soonest possible return to full operations and continued service to our clients.</span><span style="color:#1f497d"></span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b>From:</b> <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>Jeanne Dawes<br><b>Sent:</b> Friday, August 21, 2020 9:50 AM<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] Yet another County recording issue</p></div></div><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:12.0pt;color:blue">In Spokane County, the auditor will not record a deed for property that is in open space unless the assessor has either approved a continuance of the open space (which is applied for by the buyer), or the property is pulled from open space and the compensating tax paid. The parties need to agree as to who pays the compensating tax, if the exemption is being terminated. It’s not always the seller. If the buyer is going to discontinue the use for which the open space exemption is granted, it may be the buyer to pays the compensating tax. I believe there is a WAC regulation applicable to all counties. Don’t have the cite off the top of my head.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;color:blue"> </span></p><div><p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span></p><p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes</span></i></b></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a></span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span></p><p class="MsoNormal"><span style="color:blue"><img border="0" width="271" height="152" style="width:2.825in;height:1.5833in" id="_x0037_029b209-7d72-4ff3-a3f4-7f0f7da9282c" src="cid:image001.gif@01D677A2.610EDE60"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"></span></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"></span></p></div><p class="MsoNormal"><span style="font-size:12.0pt;color:blue"> </span></p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <b>On Behalf Of </b>Craig Gourley<br><b>Sent:</b> Thursday, August 20, 2020 3:44 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> [WSBARP] Yet another County recording issue</p></div></div><p class="MsoNormal"> </p><p class="MsoNormal">Listmates. Your wisdom is sought. Facts – trustee sells property at auction. Buyer pays trustee. Trustee prepares trustee’s deed but county refuses to record it because land is open space and County is demanding signing of a continuation of open space use or payment of all the back taxes as a condition of recording. Lender wants their money but trustee can record the deed. </p><p class="MsoNormal"> </p><p class="MsoNormal">Seems to me that the deed should be recorded and County can attach their lien for taxes. The only requirement to pay taxes as a condition of recording that I am aware of is when dividing land, like a BLA. Thoughts ? I am guessing that once again the treasurer is exceeding their authority. </p><p class="MsoNormal"> </p><p class="MsoNormal"> </p><p class="MsoNormal"><b><span style="font-size:14.0pt">Gourley Law Group</span></b></p><p class="MsoNormal"><b><span style="font-size:12.0pt">Snohomish Escrow</span></b></p><p class="MsoNormal"><b><span style="font-size:12.0pt">The Exchange Connection</span></b></p><p class="MsoNormal"><b><span style="font-size:14.0pt"> </span></b></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">1002 10<sup>th</sup> Street / PO Box 1091</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">Snohomish, WA 98291</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">360.568.5065</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">360.568.8092 fax</span></p><p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563c1"><a href="mailto:Craig@glgmail.com">Craig@glgmail.com</a></span></u><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif"></span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif"> </span></b></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:red">Be Aware! Online banking fraud is on the rise. If you receive an email containing <b>Wire transfer instructions </b>call us immediately to verify the information prior to sending any funds!</span></p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue">CONFIDENTIALITY NOTICE: This electronic mail transmission may contain legally privileged, confidential information belonging to the sender. The information is intended only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or taking any action based on the contents of this electronic mail is strictly prohibited. If you have received this electronic mail in error, please contact sender and delete all copies</span><span style="font-size:8.0pt"></span></p><p class="MsoNormal"> </p></div></body></html>