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PUBLIC SERVICE ANNOUNCEMENT Chapter 18.27.100 of the Revised Code of Washington requires that all advertisements for construction services include the contractor’s registration number in the advertisement. To verify a contractor’s license, call the Dept. of Labor and Industry’s contractors registration at 1-800-647-0982.

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IN THE SUPERIOR COURT OF THE STATE OF WASHINGTON IN AND FOR THE COUNTY OF WHATCOM IN RE THE ESTATE OF: CLARENCE R. MCCLUNG, Deceased. NO. 21-4-00032-37. NONPROBATE NOTICE TO CREDITORS RCW 11.40.030. JUDGE: EVAN JONES.

THE NOTICE AGENT NAMED BELOW has elected to give notice to creditors of the above-named decedent. As of the date of the filing of a copy of this notice with the court, the notice agent has no knowledge of any other person acting as notice agent or of the appointment of a personal representative of the decedent’s estate in the state of Washington. According to the records of the court as are available on the date of the filing of this notice with the court, a cause number regarding the decedent has not been issued to any other notice agent, and a personal representative of the decedent’s estate has not been appointed. Any person having a claim against the decedent must, before the time the claim would be barred by any otherwise applicable statute of limitations, present the claim in the manner as provided in RCW 11.42.070 by serving on or mailing to the notice agent or the notice agent’s attorney at the address stated below a copy of the claim and filing the original of the claim with the court in which the notice agent’s declaration and oath were filed. The claim must be presented within the later of: (1) Thirty days after the notice agent served or mailed the notice to the creditor as provided under RCW 11.42.020(2)(c); or (2) Four months after the date of first publication of the notice. If the claim is not presented within this time frame, the claim is forever barred, except as otherwise provided in RCW 11.42.050 and 11.42.060. This bar is effective as to claims against both the decedent’s probate and nonprobate assets. Date of First Publication: Jan. 21, 2021 The notice agent declares under penalty of perjury under the laws of the state of Washington on January 19, 2021, at Bellingham, Washington, that the foregoing is true and correct. Notice Agent: PENNY A. SHERWOOD 466 W. Lake Samish Dr, Bellingham, WA 98227 Attorney for Notice Agent:

KATTI ESP, 301 Prospect Street,

Bellingham, WA 98225 Address for Mailing or Service:

KATTI ESP, 301 Prospect Street,

Bellingham, WA 98225 Court of notice agent’s Declaration and Oath: Superior Court of Whatcom County

Cause No. 21-4-00032-37

NOTICE OF DISSOLUTION OF CORPORATION

The Washington State Corporation Pop and Roast, Inc. has been dissolved. Any person having a claim against Pop and Roast, Inc. must, before the time the claim would be barred by any otherwise applicable statute of limitations, present a written notice in the manner as provided in RCW 23B.14 by serving on or mailing to the Registered Agent at the address stated below a copy of the claim against Pop and Roast, Inc. Information included in the claim must contain the following: a) a general description of the known facts relating to a matured and legally assertible claim or liability, or b) an identification of the executory contract with respect to which unmatured, conditional, or contingent claims or liabilities are sought to be disposed of. The written notice of such claim must be delivered to Pop and Roast, Inc.’s Registered Agent no fewer than 120 days of the publication date of this Notice. Any claim or any executory contract on which the claim is based may be rejected by the dissolved corporation, in which case the holder of the known claim will have a limited period of 90 days from the effective date of the rejection notice in which to commence a proceeding in Court to enforce the claim. The claim may be delivered to Pop and Roast, Inc.’s Registered Agent. Any claim against the Corporation may be barred in accordance with RCW 23B.14 if not timely asserted.

Registered Agent: Debra Sasken-Duff 255 Marine Drive, #300,

Blaine, WA 98230

IN THE SUPERIOR COURT OF THE STATE OF WASHINGTON IN AND FOR THE COUNTY OF WHATCOM IN RE THE ESTATE OF: CLOID PAGE, Deceased. NO. 20-4-00672-37. PROBATE NOTICE TO CREDITORS RCW 11.40.030. JUDGE: ROBERT E. OLSON

THE PERSONAL REPRESENTATIVE NAMED BELOW has been appointed as personal representative of this estate. Any person having a claim against the decedent must, before the time the claim would be barred by any otherwise applicable statute of limitations, present the claim in the manner as provided in RCW 11.40.070 by serving on or mailing to the personal representative or the personal representative’s attorney at the address stated below a copy of the claim and filing the original of the claim with the court in which the probate proceedings were commenced. The claim must be presented within the later of: (1) Thirty days after the personal representative served or mailed the notice to the creditor as provided under RCW 11.40.020(1) (c); or (2) four months after the date of first publication of the notice. If the claim is not presented within this time frame, the claim is forever barred, except as otherwise provided in RCW 11.40.051 and 11.40.060. This bar is effective as to claims against both the decedent’s probate and nonprobate assets. Date of First Publication: January 14, 2021 Personal Representative: Iris Kingston

PO Box 127, Bellingham, WA 98227 Attorney for the Personal Representative:

KATTI ESP, 301 Prospect Street,

Bellingham, WA 98225 Address for Mailing or Service:

KATTI ESP, 301 Prospect Street,

Bellingham, WA 98225 Court of Probate Proceedings Superior Court of Whatcom County and Cause Number:

Cause No. 20-4-00672-37

Superior Court of Washington, County of WHATCOM In re Estate of: DORIS JACQUELINE SPINKS, Deceased. No. 20-4-00524-37 PROBATE NOTICE TO CREDITORS (RCW 11.40.020-030) PROBATE NOTICE TO CREDITORS

The Personal Representative named below has been appointed as Personal Representative of the Estate of DORIS JACQUELINE SPINKS. Any person having a claim against the Decedent must, before the time the claim would be barred by any otherwise applicable statute of limitations, present the claim in the manner as provided in RCW 11.40.070 by serving on or mailing to the Personal Representative at the address stated below a copy of the claim and filing the original of the claim with the Court. The claim must be presented within the later of: (1) 30 days after the Personal Representative served or mailed the notice to the creditor as provided under RCW 11.40.020(3); or (2) four months after the date of first publication of the notice. If the claim is not presented within this time frame, the claim is forever barred, except as otherwise provided in RCW 11.40.051 and 11.40.060. This bar is effective as to claims against both the Decedent's probate and non-probate assets. Date of First Publication: January 7, 2021 Personal Representative: BILLY JOEL SPINKS Address for Mailing or Service: 2008 E ST, BELLINGHAM,WA,98225 Email: spinkyboi@gmail.com Court of Probate Proceedings and Cause Number Whatcom County Superior Court No. 20-4-00524-37

More Real Estate Listings are on page 12

12 The Northern Light • January 21 - 27, 2021

Real

Estate

BLAINE, BIRCH BAY & SEMIAHMOO

Windermere Real Estate/Whatcom Inc. 360.371.5100 8105 Birch Bay Square St. I-5 Exit 270, Blaine

Jen Freeman 360-815-0803

Mike Kent 360-815-3898

follow the State of Washington’s mandate to not hold Open Houses. We are, however, available to show you your dream home by virtual tour or private appointment. Please call your Realtor for assistance.

7650 Birch Bay Drive #M4

$268,000 MLS #1715469 Enjoy the private gated beach access from your new vacation getaway @ Bay Rim! This 2-BD, 1.5-BA townhouse is just steps from Birch Bay beaches. Totally suitable for full time living, unit features high ceilings, skylights, updated kitchen & bathrooms. Community features include a reserved parking space, heated pool, private gated beach access. This is hard to find affordable living - monthly dues cover water & sewer, too! Conveniently tucked away in the back of the complex for maximum privacy.

7714 Birch Bay Drive #405

$619,900 MLS #1664824 Spectacular sunsets, deluxe top floor waterfront condo. Sunny west facing, fully furnished home features 9 ft ceilings 3-BD, 2.5-BA, custom cabinets, slab granite counters, tile & wood flooring. Exceptional quality throughout. Lower level has own entrance for use as an office or artist studio. Luxurious baths include radiant heat, tile flooring & jetted tubs. 2 decks for entertaining,2 assigned covered parking spots, deeded beach access & Promenade. Amazing ocean views.

Billy Brown 360-220-7175

5768 Salish Road

$250,000 MLS #168344 Well maintained furnished home in Birch Bay Village gated beach & Marina community. Features updated appliances in spacious kitchen w/breakfast bar. Dining room built-ins w/lots of storage. Big living room w/wood burning stove + great room off kitchen w/cozy free-standing gas fireplace. Master & guest bedroom have ensuite bathrooms. Large covered front deck + covered area in back & Workshop/ storage shed. RV/boat space + golf cart shelter.

Lisa Kent 360-594-8034 4751 Birch Bay-Lynden Rd #108

$75,000 MLS #1691781 Walk to beautiful Birch Bay beaches from your 180 day lot in Latitude 49! This 3,116 square foot lot features a 10x10 shed, will accommodate parking for a motorhome/RV up to 40 feet with poured concrete parking for 2 vehicles. Resort amenities include secure gated entry, on-site laundry, pool, tennis, playground, clubhouse & exercise room. Fantastic Birch Bay location is minutes from US/CAN borders & I-5 access.

Leah Crews 360-305-4747

FEATURED LISTINGS - SEMIAHMOO

5622 Salish Road

$699,900 MLS ##1716748 Modern New Construction in most desirable gated community of Northwest. 4-BD 2.5-BA home offers open concept living room, 18’ ceilings w/floor to ceiling linear gas fireplace. High Quality Designer appointments throughout. Luxurious Master suite. Resort style views of Bay, golf course and Mountains from Balcony. Boat /RV Parking. Birch Bay Village includes 24/7 Gate Security, golf course, clubhouse, tennis courts, swimming pool, picnic areas, boat launch, marina.Don’t miss out on this gem!

Sukhvir Khaira 360-727-8080 8299 Fawn Crescent Road

$359,000 MLS #1696092 Charming Cottage completely updated within walking distance to the beach! Wind your way through an inviting neighborhood with views of the bay. You will love one floor living nestled at the end of a private cul-desac. Enjoy the peaceful ambiance on your beautiful deck over-looking the woods and the fragrant smell of the new cedar siding. New kitchen, paint, roof and flooring. Inviting entrance with 4 car parking plus room for an RV or boat. This delightful 3-BD, 1-BA home will beckon you in to make it your own!

Faith Ulate 360-220-8685

FEATURED BLAINE

9525 Semiahmoo Pkwy #203

$689,90 MLS #1549861 On 550’ of private beach at Semiahmoo, Washington’s premier waterfront destination. Extraordinary quality & design w/rich hardwoods, tile, granite & custom built-ins. Under 2 hrs to Seattle & 1 to Van., BC. Enjoy marine vistas of Drayton Harbor. Begin your day sipping coffee as the sun rises over Mt. Baker & plan to explore miles of beaches, biking trails & inland Pacific scenery. Walk to the award winning Semiahmoo Resort Hotel & Spa. Healthclub membership included w/purchase. Shows as new!

For the health & safety of our clients, Windermere Real Estate is pleased to

FEATURED LISTINGS - BIRCH BAY

5514 Puffin Place 5366 Night Heron Dr 5327 Canvasback Road

$350,000 MLS #1617151 $525,000 MLS #1664909 $799,500 MLS #1717556 One of four special Duplex lots #D, in the new, Harbor Build your waterfront dream home on this one of Sunny south facing fairway home just finished the View at Drayton Hillside Short plat on Puffin Place. a kind, 37,336 sq ft. homesite hugging 215 feet of most amazing interior remodel. New roof--all new You have options: you can build a duplex attached or peaceful, pebbly Semiahmoo shore of Drayton Harbor. exterior paint--new landscape design showcases detached or build a home with a guest home / Casita. Sunlight sparkles on gentle saltwater. Sea breezes terrific fairway location. Delight in the clean-bright Private road completed. Enjoy the water and moun- carry the call of Eagles, Great Blue Herons and count- interior--all white kitchen with 10 foot breakfast istain views afforded from this memorably beautiful less migratory shore birds. Ancient evergreens stand land. Custom 8 foot French doors off great room to location. Enjoy all Semiahmoo amenities: Gated com- sentinel along the property perimeter. Snow-capped new Trex deck. Beautifully finished wide planked floor. munities, Marina, Arnold Palmer Designed Golf & CC, mountains, night lights of Blaine & White Rock BC. There is so much to appreciate in this home. High 200 room Inn at Semiahmoo, Spa, restaurants, tennis, Welcoming neighbors & stately homes custom de- ceilings, bonus room offers water view to Drayton pools, beaches and more. signed in concert w/Semiahmoo CCR’s. Harbor and mountains.

Brian Southwick 360-815-6638 Brian Southwick 360-815-6638 Kathy Stauffer 360-815-4718 www.windermere.com

Peace Portal Drive

$335,000 MLS #1601561 LOCATION! High visibility corner between Peace Portal Drive & Interstate 5, minutes from Canadian border. The sale includes two properties totaling just over 2 acres. Property has water, sewer and power available off street making for ease of hookup and development. Zoning is highway commercial, light industrial allowing for almost unlimited use. Buyer to verify zoning and land use with Blaine Planning & Development.

Gerry Allen 360-920-0563 or Matt Berry 360-389-0104

20+ acres on Kickerville Road We get the

PROPERTY MANAGEMENT WE DO IT ALL! • Vacation Properties • Residential Properties • Commercial Properties $175,000 Semiahmoo Marina Boat slip, C-34, 44 feet for $43,000 Also, If you wish to be a former owner, Call Hugh PENDING! FOLLOW US ON word out! facebook.com/thenorthernlight Call Phill Esau Today! All real estate/rentals advertising in this newspaper is subject to the Federal All real estate/rentals advertisNimbus Property Management 360-594-8600 Call Hugh: 360.371.5800 Fair Housing Act of 1968 as amended, which makes it illegal to advertise any preference, limitation or discrimination based on race, color, religion, sex, handicap familial status or national origin, or an intention to make any such preference, ing in this newspaper is subject to the Federal Fair Housing Act of 1968 as amended, which makes it illegal Your Local Expert For All Real Estate, limitation or discrimination. This newspaper will not knowingly accept any advertisement to advertise any preference, limitation or dis225 G Street, Suite 102 Downtown Blaine (Across from Hill’s Chevron) www.NimbusRealEstate.com www.CallHugh.com Hugh Brawford, Managing Broker Residential Or Commercial Services! for real estate which is in violation of the law. Our readers are hereby informed that all dwellings advertised in this newspaper are available on an equal opportunity basis. To complain of discrimination, call HUD toll-free at 1-800-877-0246. crimination based on race, color, religion, sex, handicap, familial status or national origin, or an intention to make any such preference, limitation or discrimination. This newspaper will not knowingly accept any advertisement for real estate which is in violation of the law. Our readers are hereby inRentals - Commercial formed that all dwellings advertised in this newspaper are available on an equal opportunity basis. To complain of discrimination, NELSON BUILDING 925 Ludwick Ave., Blaine With Waterfront Views of call HUD toll-free at 1-800-877-0246. Blaine Harbor LEASE SPACES FOR: Warehousing-Distribution 800 - 1600 s.f. Manufacturing or Retail

Vehicle Storage Yards Prime ground floor office and retail space in The

Near Truck Route & Shopping Mall Email or Call Don Nelson For Availability & Rates FOR LEASE Northern Light Cannery-style building at Blaine Harbor. For leasing info, contact Pat Grubb 360-305-0286 Email nelsbldg@msn.com Retail/Office Space 360/332-1777

Capital gains tax gets a harsh reception in Olympia

B y p atr I c H aerle , W as HI n G ton s tate J ournal

A different take on governor Jay Inslee’s capital gains tax, less broad and friendlier to small family-owned businesses, will likely be introduced later in this year’s legislative session.

“We are considering proposals similar to what the House has considered in years’ past,” said representative Noel Frame (D-Seattle). “For instance, the filing threshold has been higher in the past House versions, so that’s one major difference. Also what we have had the last several years is an exemption for bona fide family owned businesses.”

Frame emphasized the goal of any tax she and fellow Democrats propose is not to raise the burden on the general public, but to make sure those who are wealthiest pay their fair share.

“Low income people pay six investments such as stocks and bonds and other property. A capital gains tax is the revenue centerpiece in Inslee’s proposed budget.

As originally proposed, Senate Bill 5096 would take effect January 1, 2022 on all capital gains over $25,000 for individuals, and over $50,000 for joint filers.

At its first hearing January 14, some said the bill was a disingenuous attempt to implement an income tax, which is not allowed under Washington’s constitution.

“Our budget is balanced right now, there’s no need to raise any taxes or create new ones,” said senator Lynda Wilson (R-Vancouver). “The problem with this income tax is that it’s an income tax and it’s not an excise tax. Washingtonians have said six different times that they do not want an income tax.”

Long-term capital gains are reported on federal income taxes, but typically are taxed separately know how we could be an outlier in one state trying to claim that it’s an excise tax.”

Additionally, Wilson said that she believes if this tax passes as proposed, it would create the structure for eventually implementing a traditional income tax on citizens.

While Democrats say the bill is mostly intended to tax the sale of long-term stocks and bonds, the selling of businesses and non-residential real estate are not exempt from the tax, leaving many worried about unintended consequences.

“It’s funny that when they talk about that, ‘This is a tax on the rich.’ I’m sorry but I don’t feel rich,” Lois Cook said with a laugh after testifying on the bill.

Cook has run America’s Phone Guys, a small business telecommunications retailer, with her husband since 2004. She was among the more than 100 people who testified on the bill at its first unamended, they would likely move out of state.

She also said she likes the concept behind the tax, and would support it if there were exemptions for small business sales.

Current exemptions in Inslee’s proposal include residential dwellings, assets held in a retirement account, livestock, timber and capital assets for a trade or business of a sole proprietorship among several other examples.

Jacob Vigdor, faculty legislative representative and professor of public policy and governance at the University of Washington, was among those who voiced support. He did so on behalf of the more than 4,500 members of UW faculty.

“Something that comes up perennially is this notion that we’re worried about the regressive nature of taxation in Washington state ... I think it’s just important for us to sort of make it known that we understand that support from the state is part of what makes the university work, and, you know, if we had our druthers, we would have that support be funded by a more progressive tax system.”

Vigdor also said worries about a slippery slope with more taxes immediately following is mostly unfounded.

“Given the difficulty of passing progressive legislation, and given the ballot propositions that can pop up when something passes, I don’t see a slippery slope,” Vigdor said. “I mean, if there is a slope it’s not slippery, it’s more like sandpaper.”

The Washington State Journal is a non-profit news website managed by the Washington Newspaper Publishers Association Foundation. Learn more at wastatejournal.org.

times more in taxes of the share of their income than the wealthiest Washingtonians,” Frame said. “Our great hope is that any new tax policies that we’re having is good policy and it’s taking us a step toward making the tax code from other income and at lower rates.

If the bill is passed in its current form, Wilson said it almost certainly will be challenged in the courts.

“If they don’t change their public hearing on January 14.

At the hearing, Cook expressed concerns that were echoed through the night. In its current form, small business owners and landlords who are relying on the eventual sale of their business or

BUSINESS & PROFESSIONAL DIRECTORY

more equitable.”

The bill, as originally presented, received a harsh reception from small business owners and Republicans. precedent from the 1930s when they came out and said income is property, then it should be [ruled unconstitutional],” Wilson said. “Every other state’s revenue deproperty for retirement are worried about how the tax could impact their future.

Cook admitted she and her husband have already discussed Proud supporters of the Blaine Community!

Formerly 1st Propane of Whatcom County2011 Large Business of the Year

It proposed a 9 percent tax partments tell us that they count moving to a more tax friendly Keep Full Service • Budget Payment Plan • Tank Installation & Rental Louis Auto Glass Modern Equipment • Safety Checks • Locally Owned & Operated 360 332-3121 2163 Nature’s Path Way • Blaine Fill your bottles - Easy RV access Auto & Residential Glass Family Owned and Operated Since 1929! Spring Special! The Only Validated Auto Glass Company in Whatcom & Skagit Counties. We Guar antee Your Safety Louis’ ouis’ on profits realized from selling this as income tax, so I don’t location, and if the tax is passed Parents, educators worry Inslee schools budget falls short

with every windshield purchased and installed

B y p atr I c H aerle , W as HI n G ton s tate J ournal

Governor Jay Inslee’s proposed by districts. “Getting food to our students who are spread out over many miles has been critical. We use buses for curriculum delivery. Our issue is not lack of devices, on the struggles students, parents and educators have faced during the pandemic and how the state needs to continue to support them.

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budget for the upcoming biennium calls for $570 million in new education spending, but many parents and educators have expressed frustration that the governor’s budget does not adequately fund additional transportation and special education needs fueled by Covid-19.

Of the education spending, the governor proposed $400 million but lack of internet. So we were delivering USBs, hardcopies and returning homework through busing.”

Ramona Hattendorf from the Arc of King County, a group that champions disability rights, explained that the pandemic has been especially hard on students with special needs.

“The budget does not ac-

“I’m looking forward to working with you to remediate the impacts our students have suffered because of this pandemic,” Inslee said in the pre-recorded speech. “No one today has a single answer, we just have to provide the support these students need; whether it’s academic, mental health or nutrition.”

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for schools to expand learning opportunities and potentially add instructional time for their students.

Additionally, the budget also includes $79 million to support knowledge the reality that most of our state’s 143,000 students with [individualized education plans] have not been well served, or served at all during the pandemic,” Hattendorf said. “When

The Washington State Journal is a non-profit news website managed by the Washington Newspaper Publishers Association Foundation. Learn more at wastatejournal.org.

broadband connections for families across Washington, $32 million for school support staff such as counselors, $14.8 million for paraeducators and $3.2 million for special education.

School buses, especially in rural areas, have been especially crucial to public schools during the pandemic, Ben Ferney, superintendent of Valley School District, located north of Spokane, told Senate Ways and Means Committee members January 12.

“Buses are our lifeline to our students,” Ferney said. His district provides transportation for itself and three other small neardevelopmental disabilities are present students need consistent access to these types of supports with skill building and when they don’t have it, they regress quite a bit.”

Witnesses at the hearing also raised concerns around the need to stabilize funding for enrollment, which is down in almost every school district in the state. Total student enrollment in Washington public schools was down close to 31,000 students this September compared with 2019.

In his inaugural address on January 13, Inslee touched briefly

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IN PRINT & ONLINE www.thenorthernlight.com Dining Guide

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Great Authentic Mexican Food 758 Peace Portal • Blaine 360-332-4045

7829 Birch Bay Drive Birch Bay 360-922-7902 www.BayBreezeRestaurant.com

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