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<p>It would be interesting to view the preliminary commitment to
look for exemption language.<br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
206 723-2148</pre>
<div class="moz-cite-prefix">On 11/4/2022 10:49 AM, Mark Anderson
wrote:<br>
</div>
<blockquote type="cite"
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<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Because
outstanding taxes are usually a matter of public record and
a title company is responsible to discover outstanding
encumbrances on the property, I would expect the title
insurer to be on the hook for payment of those taxes.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark
B. Anderson<br>
</span></b><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON
LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com" moz-do-not-send="true"
class="moz-txt-link-freetext">marka@mbaesq.com</a><br>
<a href="http://www.mbaesq.com/" moz-do-not-send="true">www.mbaesq.com</a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span
style="font-size:10.0pt;font-family:"Arial
Narrow",sans-serif;color:#002060">CONFIDENTIALITY
NOTICE<br>
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</div>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></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 class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp-bounces@lists.wsbarppt.com"><wsbarp-bounces@lists.wsbarppt.com></a>
<b>On Behalf Of </b>Roger Hawkes<br>
<b>Sent:</b> 11/03/2022 5:38 PM<br>
<b>To:</b> WSBA Real Property Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a><br>
<b>Subject:</b> Re: [WSBARP] FW: deferred taxes not called
out?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Nada<o:p></o:p></p>
<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
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">
wsbarp-bounces@lists.wsbarppt.com</a> <<a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Mark Anderson<br>
<b>Sent:</b> Thursday, November 3, 2022 5:27 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] FW: deferred taxes not called
out?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">What
did the title report say about taxes?<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark
B. Anderson<br>
</span></b><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON
LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com" moz-do-not-send="true"
class="moz-txt-link-freetext">marka@mbaesq.com</a><br>
<a href="http://www.mbaesq.com/" moz-do-not-send="true">www.mbaesq.com</a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span
style="font-size:10.0pt;font-family:"Arial
Narrow",sans-serif;color:#002060">CONFIDENTIALITY
NOTICE<br>
</span></b><span
style="font-size:10.0pt;font-family:"Arial
Narrow",sans-serif;color:#002060">This transmission
is confidential and is intended solely for the use of the
individual named recipient. It may be protected by the
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confidentiality protection. If you are not the intended
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intended recipient, be advised that any dissemination,
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</div>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></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" class="moz-txt-link-freetext">
wsbarp-bounces@lists.wsbarppt.com</a> <<a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Roger Hawkes<br>
<b>Sent:</b> 11/03/2022 3:31 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] FW: deferred taxes not called
out?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks, Julie. The ‘unpaid taxes’ in this
scenario are the real estate taxes that were deferred by
decedent and not paid when decedent’s house was sold.<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"
moz-do-not-send="true" class="moz-txt-link-freetext">
wsbarp-bounces@lists.wsbarppt.com</a> <<a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Julie Martiniello<br>
<b>Sent:</b> Thursday, November 3, 2022 3:15 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp@lists.wsbarppt.com</a>><br>
<b>Cc:</b> KCBA Real Property, Probate and Trust Law
Discussion List <<a
href="mailto:realpropertyprobatetrustlaw@lists.kcba.org"
moz-do-not-send="true" class="moz-txt-link-freetext">realpropertyprobatetrustlaw@lists.kcba.org</a>><br>
<b>Subject:</b> Re: [WSBARP] FW: deferred taxes not called
out?<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Hi Roger,<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">There would be a step up in basis when
the decedent died, so the gain would be eliminated and
there should not be an issue for the PR or estate. Gain
should only apply to any value gained
<i>after</i> the decedent passed until the property was
sold, if any. Unless I am missing something specific on
this transaction. <o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal">On Thu, Nov 3, 2022 at 3:08 PM Roger
Hawkes <<a href="mailto:Roger@law-hawks.com"
moz-do-not-send="true" class="moz-txt-link-freetext">Roger@law-hawks.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">
<div>
<div>
<div>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Soon
a dispute will arise regarding a title insured
transaction. Probate PR did not know that decedent
had deferred real estate taxes on the home that PR
sold. Title company did not call them out and
escrow closed with no hiccups at all. When title
company sues discharged pr for the unpaid taxes,
what defenses matter?<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">Roger
Hawkes, WSBA # 5173<o:p></o:p></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sky
Valley Lawyers, PLLC<o:p></o:p></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Physical
Address: 423 Main Street<o:p></o:p></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Mailing
Address: Box 351<o:p></o:p></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Both
in Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Phone
360 799 6438<o:p></o:p></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Email:
<a href="mailto:roger@skyvalleylawyers.com"
target="_blank" moz-do-not-send="true"
class="moz-txt-link-freetext">roger@skyvalleylawyers.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>
</div>
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</div>
</blockquote>
</div>
<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal">-- <o:p></o:p></p>
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<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Respectfully,</span><span
style="font-size:9.5pt;color:#222222"><o:p></o:p></span></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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WSBARP mailing list
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<a class="moz-txt-link-freetext" href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a></pre>
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