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<p class="MsoNormal"><span style="color:#1F497D">In quiet title actions after I have my judgment quieting tile and there is a change of ownership I have had success in sending the quiet title judgment to the assessor with the tax parcel number involved and
ask them to change the taxpayer on their records and I haven’t had a kickback yet from them<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D">Bryce H. Dille<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Dille Law, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">2010 Caton Way SW Ste. 101<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Olympia, WA 98502<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Office: 360-350-0270<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Cell: 253-579-5561<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is transmitted to you in error, please notify the sender
immediately. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real Estate and Commercial Transactions & Closings, Including
Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments Real Property Foreclosures and Forfeitures.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>John J. Sullivan<br>
<b>Sent:</b> Saturday, April 3, 2021 1:45 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Background of Need for Real Estate Excise Tax Affidavit<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have a quiet title judgment regarding a parcel in the Torrens System in King County. I haven’t recorded the judgment. Why would I do that since the judgment is already a public record?<span style="font-size:12.0pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I’ve gotten an order in the Torrens case, which I will present to the Registrar when I apply for the replacement certificate and withdrawal from Torrens. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Then I will record a deed conveying it from the estates of the two owners to the family LLC. At that point I will include a REET. <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 in the quiet title there isn’t a transfer per se. the judgment simply confirms the folks who have owned and run the property since the 1960’s are the owners even though everybody ignored the Torrens requirements. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">John J. Sullivan<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Sent from my iPhone<o:p></o:p></p>
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<p class="MsoNormal"><br>
<br>
<o:p></o:p></p>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal" style="margin-bottom:12.0pt">On Apr 3, 2021, at 1:37 PM, Tom Westbrook <<a href="mailto:tjw@w3net.net">tjw@w3net.net</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Thanks for that great explanation, Dwight.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">In other words, we should all stop whining. Where was the WSBA when all this happened?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Sincerely,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Tom</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Thomas J. Westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Attorney at Law</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><image001.jpg><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Rodgers Kee Card & Strophy, P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">324 West Bay Drive NW, Suite 201</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Olympia, Washington 98502</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Phone: 360-352-8311</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Facsimile: 360-352-8501</span><o:p></o:p></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;color:#0563C1">tjw@buddbaylaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D">Skype: thomas.westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><a href="http://www.buddbaylaw.com/" target="_BLANK????"><span style="font-family:"Arial",sans-serif;color:#0563C1">www.buddbaylaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></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">reception@buddbaylaw.com</a>, and destroy the original message from your electronic files.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:red">COVID-19 UPDATE:</span><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
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<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>Dwight Bickel<br>
<b>Sent:</b> Friday, April 02, 2021 3:40 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> Re: [WSBARP] Background of Need for Real Estate Excise Tax Affidavit<o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif">The lawyers mostly did not perceive the extent of change when the Dept. of Revenue expanded the affidavit requirement of WAC 458-61A-303. The objection of Washington Land Title Ass’n was the
only public comment.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif">The DOR position and interpretation is simple. There should be an excise tax affidavit for every change of ownership of real property. Changes by operation of law (like inheritance), changes
due to court orders (like partition, divorce, quiet title, probate) and changes due to transfers of ownership (like mergers and distributions), which previously did not require recording, usually were exempt from the real estate sales tax, now require an excise
tax affidavit.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif">Another Dept. of Revenue change was accomplished without objection by the Bar when DOR changed RCW 82.45.197 to require excise tax to be paid if there was not a specific WAC stating it was
exempt. That change allowed the Grant County Treasurer to charge that sales tax for property inherited without a probate. Though a statute exempted inheritance, the WAC only allowed an exemption with documentation from a probate. He testified at the Legislature
that every transfer of ownership due to death legally requires a probate. I was there to disagree, but lost every public debate. He collected from many heirs; often massive taxes due to the value of agricultural land. A 2016 change sponsored by the Washington
Land Title Ass’n fixed that incorrect interpretation. </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif">That is why we now have to have affidavits and $10 fees though such transfers are not taxable sales, and we now have to record documents about such changes of ownership.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">***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.***<br>
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