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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Thanks Eric. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><b><span style='font-family:"Tahoma",sans-serif;mso-ligatures:none'>W. Jeff Davis<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>BELL & DAVIS PLLC<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>Attorneys at Law</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'><br>P.O. Box 510<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>720 E. Washington Street, Suite 105<br>Sequim WA 98382<br>Phone: (360) 683.1129 <br>Fax: (360) 683.1258 <br>email: </span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;mso-ligatures:none'><a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a><span style='color:black'><br></span></span><span style='mso-ligatures:none'><a href="http://www.bellanddavispllc.com/" target="_blank"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:blue'>www.bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'><br> <br>The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender at </span><span style='mso-ligatures:none'><a href="mailto:info@bellanddavispllc.com"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:blue'>info@bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'> or call 360.683.1129.</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;mso-ligatures:none'><o:p></o:p></span></p><p class=MsoNormal><b><span style='mso-ligatures:none'><o:p> </o:p></span></b></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><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>Eric Nelsen<br><b>Sent:</b> Friday, April 12, 2024 11:23 AM<br><b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBARP] WAC Exemption<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif'>I think it has to be -204, specifically -204(2). They are actually changing ownership, so "mere change in form" under -211 would not apply. And, while technically they each are "exiting" title, they are doing so by transferring valuable interest to the other, which would be consideration and takes it out of the exemption under -215.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif'>It is only when looking at the whole set of deeds that breaks up their common ownership into each separate ownership of one parcel each plus jointly owning a third parcel, that the transfers in value collectively are explainable as a partition and exempt for that reason. It will be important to attach some kind of narrative explaining that they each are receiving property of value equal to their total interest in original unified parcel, such that no consideration is passing.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>Eric<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>Eric C. Nelsen<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>Sayre Law Offices, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>1417 31st Ave South<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>Seattle WA 98144-3909<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'>206-625-0092<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Aptos",sans-serif;mso-ligatures:none'><a href="mailto:eric@sayrelawoffices.com"><span style='color:#467886'>eric@sayrelawoffices.com</span></a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Aptos",sans-serif'><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><span style='mso-ligatures:none'>From:</span></b><span style='mso-ligatures:none'> <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><a href="mailto:Jeff@bellanddavispllc.com">Jeff@bellanddavispllc.com</a><br><b>Sent:</b> Friday, April 12, 2024 11:02 AM<br><b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBARP] WAC Exemption<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>LIstmates:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Two brothers own a parcel as tenants in common. They subdivide it into three lots. Each will take one lot as their separate property and hold the third as JTWROS. No debt on the property. I assume WAC 458-61A-204 in the correct exemption, but knowing the lay “lawyers” at the treasurer’s office, would WAC 458-61A-211 (mere change in form) or 215 (clearing or exiting title) be used? Your thoughts.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jeff Davis<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-family:"Tahoma",sans-serif;mso-ligatures:none'>W. Jeff Davis<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>BELL & DAVIS PLLC<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>Attorneys at Law</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'><br>P.O. Box 510<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>720 E. Washington Street, Suite 105<br>Sequim WA 98382<br>Phone: (360) 683.1129 <br>Fax: (360) 683.1258 <br>email: </span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;mso-ligatures:none'><a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a><span style='color:black'><br></span></span><span style='mso-ligatures:none'><a href="http://www.bellanddavispllc.com/" target="_blank"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:blue'>www.bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'><br> <br>The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender at </span><span style='mso-ligatures:none'><a href="mailto:info@bellanddavispllc.com"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:blue'>info@bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'> or call 360.683.1129.</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;mso-ligatures:none'><o:p></o:p></span></p><p class=MsoNormal><b><span style='mso-ligatures:none'><o:p> </o:p></span></b></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>