Local governments have approved many subdivisions and other developments in the last several years that developers have never finalized or built-out due to the recession. In a voluntary transaction between a buyer and seller of an unfinished project, it is not only important to document the purchase and sale of the real estate, but for buyers it is vitally important to ensure that all land use permits—and the plans, reports, studies and other documentation supporting the land use permits—are transferred with the sale so there are no impediments to finishing the project. This may require obtaining the consent of the consultants who prepared the plans and studies. These consultants are motivated to agree because of the promise of future work. The agreement should also provide for the transfer of other personal property such as impact fee and sewer and water credits. These credits are transferable but do not necessarily run with the land. The purchase price can also distinguish between the real property and the personal property. If part of the purchase price is allocated to the personal property (e.g. the entitlements), this will lessen the amount allocated to the real estate, which in turn will reduce the amount of the real estate excise tax charged by Washington counties.