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<p>The cell towers I deal with get offers to purchase about every
month. Depending upon how "accurate" or "official" you want to
be, these offers are realistic, and take into account more than
what an appraiser would. And wouldn't their offer be fmv?<br>
</p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Very Truly Yours,</p>
<p class="MsoNormal">Robert R. Cole</p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. </p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">10101 - 270th St. NW </p>
<p class="MsoNormal">Stanwood, WA 98292 </p>
<p class="MsoNormal">(360) 629-2900 (Telephone) </p>
<p class="MsoNormal">(360) 629-0220 (Fax) </p>
<p class="MsoNormal"><o:p> </o:p></p>
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privileged
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<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div>
<div class="moz-cite-prefix">On 4/9/2021 10:17 AM, Kary Krismer
wrote:<br>
</div>
<blockquote type="cite"
cite="mid:11ea58f2-806a-704c-753e-5f61583e7a19@comcast.net">
<meta http-equiv="Content-Type" content="text/html;
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<p>I would agree the chance of default is probably low, but unless
the estate is paying estate tax, there would be no reason to
worry about a future default--that would likely just create a
future loss on income taxes. Also, if the contract is going to
the surviving spouse there would be no reason to worry about a
default because there would be no estate tax.<br>
</p>
<p>An attorney who regularly does probate/estate tax matters might
be able to come up with how to pick a discount rate without
utilizing an appraiser.<br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
206 723-2148</pre>
<div class="moz-cite-prefix">On 4/9/2021 9:50 AM, Eric Nelsen
wrote:<br>
</div>
<blockquote type="cite"
cite="mid:098D0346993E6A48B0D5F184C0AB002E884949@SBS2011.sayrelawoffices.local">
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<p class="MsoNormal">I haven’t valued one separate from the
land, but I think in concept it could be done by reducing
the gross income stream over the remaining term of the lease
to present value using a discount rate. I’m assuming that
the lease has a termination date and the leasing company is
highly unlikely to go out of business so it’s virtually
guaranteed income. Probably there are no landlord expenses
either—no property taxes or repair/maintenance costs borne
by the LL—so gross income stream might work. If there are
options to extend the lease term I think I’d want to talk to
an appraiser about how to value the extensions. Even
determining the discount rate probably needs an appraiser. I
think the economy is so volatile these days it’s just a stab
in the dark to project very far into the future, so I’d
rather have an appraiser make the stab than do it myself.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a
href="mailto:eric@sayrelawoffices.com"
moz-do-not-send="true"><span style="color:#0563C1">eric@sayrelawoffices.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span
style="background:aqua;mso-highlight:aqua">Covid-19
Update - </span></b>All attorneys are working
remotely during regular business hours and are available
via email and by phone. Videoconferencing also is
available. Signing of estate planning documents can be
completed and will be handled on a case-by-case basis.
Please direct mail and deliveries to the Seattle office.<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></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
class="moz-txt-link-abbreviated"
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
<a class="moz-txt-link-rfc2396E"
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true"><wsbarp-bounces@lists.wsbarppt.com></a>
<b>On Behalf Of </b>Ken Luce<br>
<b>Sent:</b> Friday, April 9, 2021 9:20 AM<br>
<b>To:</b> <a class="moz-txt-link-abbreviated"
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] Cell phone Tower in Estate<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Has anyone computed the value of a cell
phone tower as an asset of an estate. It is on land owned
by the deceased and pays a months fee.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">Ken
Luce<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">Luce
& Associates, P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">4505
Pacific Hwy. E., Suite A<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">Tacoma,
WA 98424<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">T:
(253) 922-8724<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:9.0pt;font-family:"Arial",sans-serif">F:
(253) 922-2802<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><a
href="http://www.lucelawfirm.com/" moz-do-not-send="true"><b><span
style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue">www.LuceLawFirm.com</span></b></a><b><span
style="font-size:8.0pt;font-family:"Arial",sans-serif"> </span></b><a
href="https://www.facebook.com/pages/Luce-Kenney-Associates-PS/200703820101348"
moz-do-not-send="true"><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif;color:windowtext;text-decoration:none"><img
style="width:.25in;height:.25in"
id="Picture_x0020_1"
src="cid:part6.7FA3A0AE.8ADDC101@stanwoodlaw.net"
alt="e943ecc8-5be2-4768-a17e-1b829b908afe" class=""
width="24" height="24" border="0"></span></b></a><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span
style="font-family:"Garamond",serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><b><span
style="font-size:8.0pt;font-family:"Arial",sans-serif">IMPORTANT
NOTICE TO EMAIL RECIPIENTS</span></b><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span
style="font-size:8.0pt;font-family:"Arial",sans-serif">1.
The information contained in this e-mail and accompanying
attachments constitute confidential information which may
be legally privileged and is intended for the sole use of
the addressee. If you are not the intended recipient of
this information, any disclosure, copying, distribution or
the taking of any action in reliance on this information
is strictly prohibited and may be unlawful. This
information is the property of Luce & Associates,
P.S. If you received this e-mail in error, please notify
us immediately by return e-mail or by calling (253)
922-8724.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span
style="font-size:8.0pt;font-family:"Arial",sans-serif">2.
This e-mail transmission may not be secure and may be
illegally intercepted. Clients of Luce & Associates,
P.S. are asked to use their best judgment in determining
whether the topic of an e-mail response is such that it
would be better saved for a more secure means of
communication.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span
style="font-size:8.0pt;font-family:"Arial",sans-serif">3.
The sender believes that this e-mail and any attachments
are free of any virus. However, by reading this message
and opening any attachments, the recipient accepts full
responsibility for taking remedial action regarding any
viruses or other defects.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span
style="font-size:8.0pt;font-family:"Arial",sans-serif">4.
All Luce & Associates’ attorneys are licensed to
practice law in Washington and do not intend to give legal
advice to anyone with legal matters not involving
Washington law or federal law or to those who are not
clients of this firm. <o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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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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