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<br />,. <br /> <br />ORDINANCE NO. XVI <br />ORDINANCE <br />RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON <br /> <br />BE IT ORDAINED by the Board of County Commissioners of Jefferson County, <br />State of Washington, that Ordinance Number XVI is hereby adopted as follows: <br /> <br />SECTION I <br />"Sale" shall have its ordinary meaning and shall in addition include <br />any conveyance, grant, assignment, quit-claim, or transfer of ownership 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 grant, assignment <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 given to the purchaser or any other <br />:person by his direction while ti tle is reta! ned by the seller as securi ty and the <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 this State, <br />nor a transfer by appropriati on or decree in condemnati on proceedings brought by <br />the United States, the State or any political subdivisions thereof, or a municipc: <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 conveyar <br />made pursuant to an order of sale by the Court in any mortgage or lien foreclosuI <br />proceeding or upon execution of judgment or a deed in lieu of foreclosure to sati <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 contract of insuranc <br />or gMaranty with the Federal Housing Administration, nor a transfer or assignment <br />of a vendor t s interest in a contract for the sale of real property even though <br />accompanieS. by a conveyance of the vendor t s interest in the real property involve <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 United States or the State of Washington, or any political subdivision of the <br />State of Washington and munipipal corporations of this State. <br /> <br />"Selling price" 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 transfe <br />of the real property or estate or interest therein and shall include the amount 0 <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 and a greed 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 ordiriary 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 retained by the vendor as security for the payment of tl <br />purchase pri ce. <br />