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Under our see W 61.2 4.050 the obligation of the trustee after the sale is to physically deliver the deed to the purchaser at the sale if that is up to the purchaser to record the same. Unless the purchaser wants to continue the property in its current designation
then the compensating tax must be paid and it is a lien against the property Just like unpaid real estate taxes and therefore the purchaser will be ultimately responsible.<br>
<br>
<div dir="ltr">Bryce H. Dille
<div>Dille Law, PLLC</div>
<div>Office: 360-350-0270</div>
<div>Cell: 253-579-5561<br>
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<div>** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**</div>
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<blockquote type="cite">On Aug 21, 2020, at 10:56 AM, Craig Gourley <craig@glgmail.com> wrote:<br>
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Thank you and I am aware of the need for someone to pay the tax or continue the designation. The question here is that this is a foreclosure sale with a trustee's deed so no "seller" to pay the tax. Are you suggesting that the lender is required to pay the
taxes out of auction proceeds? In a normal trustees sale they record the deed basically subject to any unpaid tax. In this case they are not being allowed to record. I think the best answer as suggested by a previous post is to deliver the deed to the successful
bidder and let them sort it out. Thanks to all.<br>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> on behalf of Tom Westbrook <tjw@w3net.net><br>
<b>Sent:</b> Friday, August 21, 2020 10:21:20 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Yet another County recording issue</font>
<div> </div>
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<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d">Hello All,</span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_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="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_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="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_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="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d">Sincerely,</span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d">Tom</span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d"> </span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d">Thomas J. Westbrook</span></p>
<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d">Attorney at Law</span></p>
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<p class="x_MsoNormal"><span style="font-family:"Arial",sans-serif; color:#1f497d">Rodgers Kee Card & Strophy, P.S.</span></p>
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<p class="x_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="x_MsoNormal"> </p>
<p class="x_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>
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<p class="x_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>
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<p class="x_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="x_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="x_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="x_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="x_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="x_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="x_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="x_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>
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<p class="x_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>
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<p class="x_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>
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<p class="x_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="x_MsoNormal"> </p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal"><b><span style="font-size:14.0pt">Gourley Law Group</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:12.0pt">Snohomish Escrow</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:12.0pt">The Exchange Connection</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:14.0pt"> </span></b></p>
<p class="x_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="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Arial Rounded MT Bold",sans-serif">Snohomish, WA 98291</span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Arial Rounded MT Bold",sans-serif"> </span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Arial Rounded MT Bold",sans-serif">360.568.5065</span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Arial Rounded MT Bold",sans-serif">360.568.8092 fax</span></p>
<p class="x_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>
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<p class="x_MsoNormal"><b><span style="font-family:"Times New Roman",serif"> </span></b></p>
<p class="x_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>
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<p class="x_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>
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