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<br />ORDINANCE NO.. XVII <br />ORDINANCE RELATING TO SitES OF REAL E STATE AND LEVYING <br />AND EXCISE TAX THEREON <br /> <br />BE IT ORDAINED By the Board of County Commi ssioners of Jefferson County, <br />State of Washington, that Ordinance Number XVII is hereby adopted as follows: <br /> <br />SECTION I <br /> <br />"S'ale" sha.ll have its ordinary meaning and shall in addition include <br />any conveyance, grant, assignment, gait-claim, or transfer of ownership of <br />or title to real property, including standing t imber, or any estate or interest <br />therein, for a valuable consideration and any contract for such grant, assignmer <br />quit-claim or transfer, and any lease with an option to purchase real property, <br />including standing timber, or any estate or interest therein or other contract <br />under which possession of the property is gi. ven to the purchaser or any other <br />person by his direction while ti tle is retained by the seller as security and tr <br />payment of the purchase price, but shall not include transfers by gift, devise, <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 tbis State, <br />nor a transfer by appropriation or decree in condemnation proceedings brought by <br />the United States, the State or any political subdivision thereof, or a municipa <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 />ance made pursuant to an order of sale by the Court in any mortgage or lien fore <br />closure proceeding or upon execution of judgment or a deed in lieu of foreclosur <br />to satisfy a mortgage or a conveyance to the Federal Housing Administration or <br />Veterans' Administration by an authorized mortgagee made pursuant to a contract <br />of insurance or guaranty with the Federal Housing Administration, nor a transfer <br />or assignment of a vendor's interest in a contract for the sale of real property <br />even though accompanied by a conveyance of the vendor's interest in the real <br />property involved *****, nor a transfer in compliance ,wi. th the terms of any leas <br />or contract upon which a tax as imposed by this ordinance has been paid or where <br />such lease or contract was entered into prior to May 1, 1951, nor the sale of an' <br />grave or lot 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, whethl <br />mutual, co-operative, fraternal, non-profit or otherwise, but shall not include <br />the United States or the State of Washington, or any political subdivision of thl <br />State of Washington, and municipal corporations of this State. <br /> <br />"Selling pri ce" shall mean the consideration, in money or anything of value, <br />paid or delivered or contracted to be paid or delivered in return for the trans!_ <br />of the real property or estate or interest therein and shall include the amount ( <br />any lien, mortgage, contract. indebtedness, or other incumbrance given to secure <br />payment of the purchase price or any part thereof, or remaining unpaid on such <br />property at' the time of su ch sale, including the amount of any lien or encumbranc <br />existing against the pnoperty and agreed to be paid by the purchaser, but shall <br />not include the amount of any outstanding lien or encumbrance in favor of the <br />United States, the State, or a municipal corporation for taxes, special benefits, <br />or 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 />incl udi ng 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 retained by the vendor as security for the payment of <br />the purchase price. <br />