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<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:12.0pt;font-family:"Arial Black",sans-serif;color:black">I looked at this some time ago and found….<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Priority of tax lien.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">All taxes and levies which may hereafter be lawfully imposed or assessed are declared to be a lien respectively upon
the real and personal property upon which they may hereafter be imposed or assessed, which liens include all charges and expenses of and concerning the taxes which, by the provisions of this title, are directed to be made.
<span style="background:yellow;mso-highlight:yellow">The lien has priority to and must be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the real and personal property may become charged
or liable, except that the lien is of equal rank with liens for amounts deferred under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=84.37"><b><span style="color:#2B674D">84.37</span></b></a> or <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=84.38"><b><span style="color:#2B674D">84.38</span></b></a> RCW.</span><o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=35.50.010"><span style="color:#2B674D">35.50.010</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Assessment lien</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Attachment</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Priority.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">The charge assessed upon the respective lots, tracts, or parcels of land and other property in the assessment roll confirmed
by ordinance of the city or town council for the purpose of paying the cost and expense in whole or in part of any local improvement, shall be a lien upon the property assessed from the time the assessment roll is placed in the hands of the city or town treasurer
for collection, but as between the grantor and grantee, or vendor and vendee of any real property, when there is no express agreement as to payment of the local improvement assessments against the real property, the lien of such assessment shall attach thirty
days after the filing of the diagram or print and the estimated cost and expense of such improvement to be borne by each lot, tract, or parcel of land, as provided in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=35.50.005"><b><span style="color:#2B674D">35.50.005</span></b></a>.
Interest and penalty shall be included in and shall be a part of the assessment lien.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black;background:yellow;mso-highlight:yellow">The assessment lien shall be paramount and superior to any other lien or encumbrance
theretofore or thereafter created except a lien for general taxes.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=35.67.200"><span style="color:#2B674D">35.67.200</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Sewerage lien</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Authority.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">Cities and towns owning their own sewer systems shall have a lien for delinquent and unpaid rates and charges for sewer
service, penalties levied pursuant to RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=35.67.190"><b><span style="color:#2B674D">35.67.190</span></b></a>, and connection charges, including interest thereon, against the premises to which such service
has been furnished or is available, <span style="background:yellow;mso-highlight:yellow">
which lien shall be superior to all other liens and encumbrances except general taxes and local and special assessments</span>. The city or town by ordinance may provide that delinquent charges shall bear interest at not exceeding eight percent per annum computed
on a monthly basis: PROVIDED, That a city or town using the property tax system for utility billing may, by resolution or ordinance, adopt the alternative lien procedure as set forth in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=35.67.215"><b><span style="color:#2B674D">35.67.215</span></b></a>.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">I think most of these types of liens, if not all, contain such language.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Arial Black",sans-serif;color:black">But see Pierce County v. Schwab
</span><span style="font-family:"Arial Black",sans-serif">739 P.2d 116, 48 Wn.App. 418 (Wash. App. 1987)<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial Black",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal">Which puts a twist on things<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">John McCrady<o:p></o:p></p>
<p class="MsoNormal">Counsel<o:p></o:p></p>
<p class="MsoNormal">Puget Sound Title Company<o:p></o:p></p>
<p class="MsoNormal">5350 Orchard Street West<o:p></o:p></p>
<p class="MsoNormal">University Place WA 98467<o:p></o:p></p>
<p class="MsoNormal">253-476-5721<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:j.mccrady@pstitle.com"><span style="color:#0563C1">j.mccrady@pstitle.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><img border="0" width="420" height="129" style="width:4.375in;height:1.3437in" id="Picture_x0020_1" src="cid:image002.jpg@01D7AB17.632D2720" alt="Picture4"><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Bodoni MT",serif">Beginning July 26, 2021, recording fees for most documents recorded in Washington
</span></b><a href="https://www.piercecountywa.gov/DocumentCenter/View/105275/Recording-Fee-Schedule-Effective-Jul-25-2021-"><b><span style="font-size:13.0pt;font-family:"Bodoni MT",serif;color:#0563C1">will increase by $100</span></b></a><b><span style="font-size:13.0pt;font-family:"Bodoni MT",serif">.
Please be sure to collect recording fees accordingly. Due to the above increase, our Reconveyance fees will also be increased by $100.00</span></b><b><o:p></o:p></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-top:6.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">WARNING-FRAUDULENT FUNDING INSTRUCTIONS
</span></b><b><span style="font-size:4.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-top:6.0pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Email hacking and fraud are on the rise to fraudulently misdirect funds. Please call your escrow officer immediately using contact information
found from an independent source, such as the sales contract or internet, to verify any funding instructions received. We are not responsible for any wire sent by you to an incorrect bank account.<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Thursday, September 16, 2021 1:34 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] liens/fines for code violations extinguished by property tax foreclosure?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I didn’t get any replies but got some information from a retired colleague—the short version is, it’s unclear. Slightly longer version: see attached law review article, with the caveat that the statutes have been amended since it was published
so its analysis may not hold completely true, but at least is a starting point.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Despite the early doctrine that a property tax foreclosure results in a brand-new title direct from the government free of all prior encumbrances, there is a statutory exception for easements and covenants which will remain on the property,
and also some court-case carve-outs that appears to preserve LID and similar assessments, and “demolition liens” when the city/county incurs expenses removing a nuisance before the property is sold.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">So, is a judgment grounded in civil fines for code violations (nuisance) removed by a property tax foreclosure? I dunno.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<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"><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>
<p class="MsoNormal"><o:p> </o:p></p>
<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>Kaitlyn Jackson<br>
<b>Sent:</b> Tuesday, September 14, 2021 3:14 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] liens/fines for code violations extinguished by property tax foreclosure?<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Following...<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal">On Tue, Sep 14, 2021 at 2:35 PM Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a>> wrote:<o:p></o:p></p>
</div>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt">
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<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Are a City/County’s recorded lien for fines related to building code violations extinguished in a property tax foreclosure?<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I know the general rule is that a property tax foreclosure results in “fresh title” free of all encumbrances except for appurtenant easements and restrictive covenants in place
at the time the property tax accrued. <u>City of Olympia v. Palzer</u>, 107 Wn.2d 225, 728 P.2d 135 (1986);
<a href="https://app.leg.wa.gov/RCW/default.aspx?cite=36.35&full=true#36.35.290" target="_blank">
RCW 36.36.290</a>.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">But is there an exception buried in the statutes somewhere, that allows governmental fines to survive the foreclosure? Or perhaps, do those fines get added to the minimum bid necessary
to purchase at the tax foreclosure?<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sincerely,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Eric<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">206-625-0092<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:black;background: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>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
</div>
<p class="MsoNormal">***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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<a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><br>
<a href="https://f.xdref.com/?id=18GKWxPk043484&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p>
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<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Thank you,</span><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"><br>
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">K</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">aitlyn</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">R. J</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">ackson</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">
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</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">A</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">ttorney</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">| </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">D</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">IMENSION</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">L</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">AW</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">G</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">ROUP</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#888888;background:white">P</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">LLC </span><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#222222"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666;background:white">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span><o:p></o:p></p>
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<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#3D85C6">t: <u>206.973.3500 </u>| f: <u>206.577.5090</u>| e:
<u><a href="mailto:kaitlyn@dimensionlaw.com|">kaitlyn@dimensionlaw.com|</a></u></span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#888888"> </span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#3D85C6"><a href="https://f.xdref.com/?id=18GKWxPk043484&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222;background:#FFF2CC">Covid-19 Update - Dimension Law Group remains available to serve our clients and
the public during this time, subject to the orders and recommendations of government authority. </span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222;background:white">All attorneys and staff are working remotely regular business hours and are available via email and by phone. Videoconferencing also is available. </span><span style="font-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222">We
will continue to advise and support our clients throughout this health emergency.</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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