The trial court granted plaintiffs relief on their quiet title and declaratory judgment claims and dismissed the association's counterclaim seeking declaratory and injunctive relief. The association is composed of a board of directors and “members.” A person automatically becomes a “member” of the association upon becoming the legal “owner” or contract purchaser of a “membership certificate.” Although the original members purchased their certificates from the association, subsequent members purchase them directly from the current certificate owner.
This strip of land on Puget Sound, due west of Seattle-Tcaoma International Airport, was planned back in the 1920s to be an upper-class planned community of French Normandy-style architecture, golf and yachts.
It held 'the promise of prestige, privacy and privilege.' And the reality of today isn't that far off.
This limits and restricts the title and rights of any transferee of this Certificate.
Copies of the Articles of Incorporation, Bylaws, and rules and regulations are on file and are available for inspection at the office of the Association.”Under its bylaws, the association shall enter into a license agreement with each of its members for the “use and occupancy of the slip whose number corresponds to the member[']s membership certificate.” That license agreement provides, in part: “A.
There are no signs along the freeway that point you toward Normandy Park.
It's a tucked-away community, and that's much of its appeal.
331 for the difference between the FMV and the shareholder’s basis in the stock).
As a result, the tax consequences of a subsequent sale of the assets by the shareholder should be minimal. The corporation is treated as selling the distributed assets for FMV to its shareholders, with the resulting corporate-level tax consequences.
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