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<br />ORDINANCE NO. XVII
<br />
<br />ORDINANCE
<br />
<br />RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON
<br />
<br />HI IT ORDAIMlD by the Board of County Commissi one rs of Jefferson County,
<br />State of Washington, that Ordinance Number XvIris hereby adopted as follows:
<br />
<br />SECTION I
<br />"Sale" shall have its ordinary meaning and shall in addition include
<br />.., conveyance, grant, assignment, quit-claim, or transfer of ownership of
<br />.r title to real property, including standing timber, or any estate or interest
<br />therein, for a valuable consideration and any contract for such grant, assignmen'
<br />quit-claia or transfer and any lease with an option to purchase real property,
<br />1_11ullng standing timber, or any estate or interest therei n or other contract
<br />...r which possession of the property is given to the purchaser or any other
<br />,erson by his direction while title is retained by the seller as security andthl
<br />t.pent of the purchase price, but shall not include transfers by gift, dense,
<br />or inheritance, nor a sale by or to the United States, the State of Washington,
<br />or any political subdivision thereof or a municipal corporation of this State,
<br />nor a transfer by appropriation or decree in condemnation proceedings brought by
<br />the United States, the State or any political subdivisions thereof, or a munici.p.
<br />corporation, nor a mortgage or other transfer of the interest in real property
<br />merely to secure a debt, nor the assignment thereof, nor any transfer or convey~
<br />made pursuant to an order of sale by the Court in any mortgage or lien foreclosu:
<br />proceeding or upon execution of judgment or a deed in lieu of foreclosure to sat:
<br />fy a mortgage or a conveyance to the Federal Housing Administration or Veterans'
<br />Administration by an authori zed mortgagee made pursuant to. a ccntract of insuranc
<br />or ~aranty wi th the Federal Housing Administration, nor a transfer or a.ssignmen1
<br />of a vendor's interest in a contract for the sale of real property even though
<br />accompanies by a conveyance of the vendor's interest in the real property involv4
<br />*****, nor a transfer in compliance with the terms of any lease or contract upon
<br />. which a tax as imposed by this ordinance has been paid or where such lease or
<br />contract was entered into prior to May 1, 1951, nor the sale of any grave or lot
<br />in an established cemetery.
<br />
<br />"Seller" shall include any individual, assignee, receiver, trustee in bank-
<br />ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint
<br />stock company, business trust, corporation, municipal or quasi-municipal corpor-
<br />ation, association, society, or any group of individuals acting as a unit, whethe
<br />mutual. co-operative, fraternal, non-profit or otherwise, but shall not include
<br />the Uru.ted States or the State of Washington, or any political subdivision of the
<br />State of Washington and aunicipal corporati ons of thi s State.
<br />
<br />"Selling pri ce" shall mean the consideration, in money or anything of val ue,
<br />paid or delivered or contracted to be paid or delivered in return for the transfe
<br />of the real property or estate or interest therein and shall include the amount c
<br />any lien, mortgage, contract, indebtedness, or other incumbrance given to secure
<br />payment of the purchase pri ce or any part thereof, or remai ning unpaid on such
<br />property at the time of such sale, including the amount of any lien or encumbranc
<br />existing against the property am a greed to be paid by the purchaser, but shaJ:l
<br />not include the amount of any outst8.l'lding lien or encumbrance in favor of the
<br />United States, the State, or a municipal corporation for taxes, special benefits,
<br />er improvements.
<br />
<br />PROVIDED, From and after June 9, 1955, as used in this ordinance, the term
<br />"Sale" shall have its ordinary meaning and shall include any conveyance, grant,
<br />assignment, quitclaim or transfer of the ownership of or title to real property
<br />including standing timber, or any estate or interest therein for a valuable con-
<br />sideration, and any contract for such conveyance, grant, assignment, quitclaim,
<br />or transfer, and any lease with an option to purchase real property, including
<br />standing timber, or any estate or interest therein or other contract under which
<br />possession of the property is given to the purchaser, or any other person by his
<br />direction, which title is retai ned by the vendor as security for the payment of tJ
<br />purchase price.
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