§12.9 - Boundary Line Adjustments
| Jurisdiction | Washington |
§12.9 BOUNDARY LINE ADJUSTMENTS
Former WAC 458-61-235 for boundary line adjustments provided that the real estate excise tax did not apply to "a boundary line adjustment between contiguous parcels of real property if no substantial amount of property is exchanged and no other consideration, other than resolution of the actual or potential boundary dispute, is given for the transfer." The new WAC 458-61A-109 has been revised to define "boundary line adjustment" and provides that whether it is taxable depends on the specific circumstances of the...
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