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<br />ORDINANCE NO. <br /> <br />IXTiT <br /> <br />ORDINANCE RELATING TO SALES OF REAL ESTATE <br /> <br />AND LEVYING AN EXCISE TAX THEREON <br /> <br />WHEREAS, RCW 28.45, as most recently amended by Chapter 149, <br />Laws of 1967, Ex. Session, authorizes boards of county commissioners to <br />levy taxes on sales of real estate within their respective counties for the <br />purposes recited in the said legislation; and <br /> <br />WHEREAS, the public welfare requires the imposition of taxes of the <br />type authorized by the said legislation; Now, therefore, <br /> <br />BE IT ORDAINED by the Board of County Commissioners of <br />JEFFERSO N County. <br /> <br />SECTION I <br /> <br />Definitions: IlSale" shall have its ordinary meaning and shall include <br />any conveyance, grant, assignment, quitclaim, or transfer df the owners-hip of <br />or title to real property, including standing timber, or any estate or interest <br />therein for a valuable consideration, and any contract for such conveyance, <br />grant, assignment, quitclaim, or transfer, and any lease with an option to <br />purchase real property subject to rules promulgated by the Washington State <br />Department of Revenue, or other contract under which possession of the <br />property is given to the purchaser, or any other person by his direction, which <br />title is retained by the vendor as security for payment of the purchase price. <br /> <br />The term shall not include a transfer by gift, devise, or inheritance, <br />a transfer or any leasehold interest other than of the type mentioned above, a; <br />cancellation or forfeiture of the vendee's interest in a contract for the sale i <br />of real prop'erty, whether or not such contract contains a forfeiture clause, <br />or deed in lieu of foreclosure of a mortgage or the as sumption by a grantee of <br />the balance owing on an obligation which is secured by a mortgage or deed in <br />lieu of forfeiture of the vendee's interest in a contract of sale where no con- <br />sideration passes otherwise or the partition of property by tenants in common <br />by agreement or as a result of a court decree, or any transfer, conveyance, <br />or assignment of property or interest in property from one spouse to the <br />other in accordance with the terms of a decree of divorce or in fulfillment of <br />a property settlement agreement incident thereto, the assignm~Jlt or other <br />transfer of a vendor's interest in a contract for the sale of real property, even <br />though accompanied by a conveyance of the vendor's interest in the real property. <br />.involved, transfers by appropriation or decree in condemnation proceedings <br />brought by the United States, the state or any political subdivision thereof or a '-'d..I~1 <br />municipa1'corporatioIl' a mortgage or other transfer of any interest in real <br />property merely to secure a debt, or the assignment thereof, any transfer or <br />conveyance made pursuant to an order of sale by the court in any mortgage or <br />lien foreclosure proceeding or upon execution of a judgement, or deed in lieu <br />of foreclosure to satisfy a mortgage, a conveyance to the federal housing admin- <br />istration or veterans administration by an authorized mortgagee made pursuant <br />to a contract of insurance or guaranty with the federal housing administration or <br />veterans administration, nor a transfer in compliance with the terms of any <br />lease or contract upon which the tax as imposed by this ordinance has been paid <br />or where the lease or contract was entered into prior to the date this tax was <br />first impose~.. .. nor the sale of any grave or lot in an established cemetery, nor <br />a sale by or t the United States, this state or any political subdivision thereof, <br />or a municipa corporation of this state. .., <br /> <br />"Seller, " unless otherwise indicated by the context of this ordinance, <br />shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, <br />estate, firm, copartnership, joint venture, club, company, joint stock company, <br /> <br />... <br />