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    <p>Actually the RCW you cited, subpart c, has some rather specific
      language regarding the issue.</p>
    <p>"<span style="color: rgb(0, 0, 0); font-family: "Open
        Sans", Helvetica, Arial, sans-serif; font-size: 16px;
        font-style: normal; font-variant-ligatures: normal;
        font-variant-caps: normal; font-weight: 400; letter-spacing:
        normal; orphans: 2; text-align: start; text-indent: 48px;
        text-transform: none; white-space: normal; widows: 2;
        word-spacing: 0px; -webkit-text-stroke-width: 0px;
        background-color: rgb(255, 255, 255); text-decoration-style:
        initial; text-decoration-color: initial; display: inline
        !important; float: none;"><span> </span>The auditor may not
        accept an instrument of conveyance regarding classified land for
        filing or recording unless the new owner has signed the notice
        of continuance or the additional tax, applicable interest, and
        penalty has been paid, as evidenced by the real estate excise
        tax stamp affixed thereto by the treasurer."</span></p>
    <p><span style="color: rgb(0, 0, 0); font-family: "Open
        Sans", Helvetica, Arial, sans-serif; font-size: 16px;
        font-style: normal; font-variant-ligatures: normal;
        font-variant-caps: normal; font-weight: 400; letter-spacing:
        normal; orphans: 2; text-align: start; text-indent: 48px;
        text-transform: none; white-space: normal; widows: 2;
        word-spacing: 0px; -webkit-text-stroke-width: 0px;
        background-color: rgb(255, 255, 255); text-decoration-style:
        initial; text-decoration-color: initial; display: inline
        !important; float: none;">And the prior sentence is of interest
        too:  "</span><span style="color: rgb(0, 0, 0); font-family:
        "Open Sans", Helvetica, Arial, sans-serif; font-size:
        16px; font-style: normal; font-variant-ligatures: normal;
        font-variant-caps: normal; font-weight: 400; letter-spacing:
        normal; orphans: 2; text-align: start; text-indent: 48px;
        text-transform: none; white-space: normal; widows: 2;
        word-spacing: 0px; -webkit-text-stroke-width: 0px;
        background-color: rgb(255, 255, 255); text-decoration-style:
        initial; text-decoration-color: initial; display: inline
        !important; float: none;"><span style="color: rgb(0, 0, 0);
          font-family: "Open Sans", Helvetica, Arial,
          sans-serif; font-size: 16px; font-style: normal;
          font-variant-ligatures: normal; font-variant-caps: normal;
          font-weight: 400; letter-spacing: normal; orphans: 2;
          text-align: start; text-indent: 48px; text-transform: none;
          white-space: normal; widows: 2; word-spacing: 0px;
          -webkit-text-stroke-width: 0px; background-color: rgb(255,
          255, 255); text-decoration-style: initial;
          text-decoration-color: initial; display: inline !important;
          float: none;">If the notice of continuance is not signed by
          the new owner and attached to the real estate excise tax
          affidavit, all additional taxes, applicable interest, and
          penalty calculated pursuant to subsection (4) of this section
          become due and payable by the seller or transferor at time of
          sale."</span></span></p>
    <p><span style="color: rgb(0, 0, 0); font-family: "Open
        Sans", Helvetica, Arial, sans-serif; font-size: 16px;
        font-style: normal; font-variant-ligatures: normal;
        font-variant-caps: normal; font-weight: 400; letter-spacing:
        normal; orphans: 2; text-align: start; text-indent: 48px;
        text-transform: none; white-space: normal; widows: 2;
        word-spacing: 0px; -webkit-text-stroke-width: 0px;
        background-color: rgb(255, 255, 255); text-decoration-style:
        initial; text-decoration-color: initial; display: inline
        !important; float: none;"><span style="color: rgb(0, 0, 0);
          font-family: "Open Sans", Helvetica, Arial,
          sans-serif; font-size: 16px; font-style: normal;
          font-variant-ligatures: normal; font-variant-caps: normal;
          font-weight: 400; letter-spacing: normal; orphans: 2;
          text-align: start; text-indent: 48px; text-transform: none;
          white-space: normal; widows: 2; word-spacing: 0px;
          -webkit-text-stroke-width: 0px; background-color: rgb(255,
          255, 255); text-decoration-style: initial;
          text-decoration-color: initial; display: inline !important;
          float: none;">Interesting issue as to foreclosures.  The only
          similar issue I've run into is Tukwila had a LID for sewer
          lines which required connection to sewer on the first sale,
          and they considered a foreclosure sale where the creditor
          bought to be the first sale.<br>
        </span></span></p>
    <pre class="moz-signature" cols="72">Kary L. Krismer
206 723-2148</pre>
    <div class="moz-cite-prefix">On 8/21/2020 10:21 AM, Tom Westbrook
      wrote:<br>
    </div>
    <blockquote type="cite"
      cite="mid:354a8b67fc7b20b140e9242cc668edd2@mail.gmail.com">
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      <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
              style="width:2.0083in;height:.7in" id="Picture_x0020_2"
              src="cid:part1.914FBA00.A790B3BA@comcast.net" class=""
              width="193" height="67"></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" moz-do-not-send="true"><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????"
              moz-do-not-send="true"><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
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            reading, photocopying, distributing or otherwise using this
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            communication in error, please notify us immediately by
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              href="mailto:reception@buddbaylaw.com"
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            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"
                moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
              <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
                moz-do-not-send="true">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"
                moz-do-not-send="true">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"
                moz-do-not-send="true"><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
                style="width:2.825in;height:1.5833in"
                id="_x0037_029b209-7d72-4ff3-a3f4-7f0f7da9282c"
                src="cid:part9.A1D42B68.EBB0153B@comcast.net" class=""
                width="271" height="152" border="0"></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"
                moz-do-not-send="true">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"
                moz-do-not-send="true">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" moz-do-not-send="true">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>
      <br>
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      <pre class="moz-quote-pre" wrap="">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***

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<a class="moz-txt-link-abbreviated" href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a>
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