Transactions dealing with real property that change boundaries must be in compliance with the appropriate subdivision requirements as established by state law, county code and city ordinances. The cities of Bainbridge Island, Port Orchard and Poulsbo have boundary line adjustment ordinances, an approval signature from their jurisdiction is required on a recorded boundary line adjustment before changes can be made to the tax rolls.
A boundary line adjustment document does not convey property, conveyance documents must also be recorded if there is more than one owner involved.
RCW 58.04.007 - Affected landowners may resolve dispute over location of a point or line—Procedures
RCW 84.40.042(1)(C) - Valuation and assessment of divided or combined property
RCW 84.56.340 - Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal
RCW 84.56.345 - Alteration of property lines—Payment of taxes and assessments
Brief overview directions of the steps in creating a boundary line adjustment are available HERE.