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<span style="font-size:12.0pt;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=84.60.010"><span style="color:black">84.60.010</span></a> states that the property taxes are first lien over everything, and so I believe that the property tax
foreclosure wipes out the estate tax lien. I wonder if someone has a different idea?</span><span style="font-size:12.0pt"><o:p></o:p></span></h3>
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<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>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;background:yellow;mso-highlight:yellow">Beginning January 1, 2024, recording fees for most documents recorded in Washington will increase by $100.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;background:yellow;mso-highlight:yellow">Recording fees will be $303.50 for the first page, plus $1 for each additional page<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;background:yellow;mso-highlight:yellow">Deed of Trust will be $304.50 for the first page, plus $1 for each additional page</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><a href="https://view.officeapps.live.com/op/view.aspx?src=https%3A%2F%2Fwww.piercecountywa.gov%2FDocumentCenter%2FView%2F130967%2Frecordingfeeschedule20240101%3FbidId%3D&wdOrigin=BROWSELINK"><span style="color:#0563C1">2024
Recording Fee Schedule</span></a></span><o:p></o:p></p>
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<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>
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<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Rod Harmon<br>
<b>Sent:</b> Thursday, December 07, 2023 1:15 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] estate tax lien on tax foreclosed property?<o:p></o:p></span></p>
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<p class="MsoNormal">W dies owning a home worth $4 million. No one probates her estate or pays estate taxes.<o:p></o:p></p>
<p class="MsoNormal">The property taxes go unpaid and the county forecloses. <o:p>
</o:p></p>
<p class="MsoNormal">Does the state have a lien on the property for unpaid state estate taxes?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D;mso-ligatures:none">Rod Harmon<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">RODNEY T. HARMON</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> Attorney at Law</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> P.O. Box 1066</span><span style="color:#1F497D;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> Bothell, WA 98041</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> Tel: (425) 402-7800</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> Fax: (425) 458-9096</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> <a href="http://www.rodharmon.com/">www.rodharmon.com</a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"> <a href="mailto:rodharmon@msn.com">rodharmon@msn.com</a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
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