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<p class="MsoNormal">It is hard to believe that this wasn't discussed between the buyer and the seller and if there was a real estate agent involved that agent should have brought it to the attention of whoever the agent represented that this was something
that should be addressed in the agreement. The assessment that is due closing is the current taxes and if the exemption is not maintained then the taxes deferred and penalty will then be assessed against the property which will at this time be owned by the
buyer and therefore the buyers responsibility since the buyer is the one that elected not maintain the exemption status. I had a case like this years ago and the court ruled that the buyer was well aware by looking at the title report that it was an exempt
status and therefore was aware that if you did not maintain it the back taxes and penalties would be assessed against the property and he would be responsible to pay it since no agreement had been reached with the seller the sellers only obligation under the
terms of the contract was to pay the taxes that had been assessed up to the date of closing and these taxes were all assessed after closing when the assessor discovered the exemption was not being maintained.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Bryce H. Dille<span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal">Dille Law, PLLC<o:p></o:p></p>
<p class="MsoNormal">2010 Caton Way SW Ste. 101<o:p></o:p></p>
<p class="MsoNormal">Olympia, WA 98502<o:p></o:p></p>
<p class="MsoNormal">Office: 360-350-0270<o:p></o:p></p>
<p class="MsoNormal">Cell: 253-579-5561<o:p></o:p></p>
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<p class="MsoNormal"><b><u><span style="color:red">** 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></u></b></p>
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<p class="MsoNormal">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></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>Craig Gourley<br>
<b>Sent:</b> Friday, December 29, 2023 12:49 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] removal from open space tax status<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates, A property is in farm land tax status and is sold. The new owner is not going to continue the farm classification. The agreement is silent on who pays the back taxes to change the status. There is the language that says “
assessments” due at closing are paid by seller and arguably the back tax is an assessment. Absent the issues being addressed in the agreement, any thoughts on who is required to pay? Thanks and Happy New Year.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="mso-ligatures:none">GOURLEY LAW GROUP</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="mso-ligatures:none">THE EXCHANGE CONNECTION</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="mso-ligatures:none">SNOHOMISH ESCROW </span>
</b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">P.O. Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Snohomish, WA 98291<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">PH: (360) 568-5065 (800) 291-8401<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Fax: (360) 568-8092 <o:p></o:p></span></p>
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