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ORDINANCE NO. 5-83
AN ORDINANCE IMPOSING AN EXCISE TAX ON SALES OF REAL
ESTATE AND PROVIDING FOR THE COLLECTION THEREOF.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS, JEFFERSON COUNTY, WASHINGTON:
SECTION 1
IMPOSITION OF THE REAL ESTATE EXCISE TAX
Pursuant to RCW 82.46.010 (1), there is hereby
imposed a tax of one-fourth of one percent of the selling price
of each sale of real property located within the unincorporated
limits of this County.
SECTION 2
TAXABLE EVENTS
Taxes imposed herein shall be collected from
persons who are taxable by the State under Chapter 82.45 RCW
and Chapter 458-61 WAC upon the occurrence of any taxable
event, within the un incorporate limits of this County.
SECTION 3
CONSISTENCY WITH STATE TAX
The tax imposed herein shall comply with all
applicable rules, regulations, laws and court decisions regarding
real estate excise taxes as imposed by the State under Chapter
82.45 RCW and Chapter 458-61 WAC. The provisions of those
chapters, to the extent they are not inconsistent with this ordin-
ance, shall apply as though fully set forth herein.
SECTION 4
DISTRIBUTION OF TAX PROÇEEDS
(1) The County Treasurer shall place one percent
of the proceeds of the taxes imposed herein in the County
Current Expense Fund to defray costs of collection.
(2) The remaining proceeds from County taxes
imposed herein shall be placed in a County Capital Improve-
ments Fund. These capital improvement funds shall be used for
local improvements including those listed in RCW 35.43.040.
(3) This section shall not limit the existing
authority of this County to impose special assessments on
property benefited thereby in the manner prescribed by law.
SECTION 5
SELLORIS OBLIGATION
The tax imposed herein is the obligation of
the seller and may be enforced through the action of debt
against the seller or in the manner prescribed for the
foreclosure of mortgages.
SECTION 6
LIEN PROVISIONS
The taxes imposed herein and any interest or
penalties thereon are the specific lien upon each" piece of real
property sold from the time of sale or until the tax is paid,
which lien may be enforced in the manner prescribed for the
foreclosure of mortgages. Resort to one course of enforcement
is not an election not to pursue the other.
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SECTION 7
NOTATION OF PAYMENT
The tax imposed herein shall be paid to and
collected by the Jefferson County Treasurer. The County
Treasurer shall act as agent for the collection of the tax.
The County Treasurer shall cause a stamp evidencing satis-
faction of the lien to be affixed to the instrument of sale
or conveyance prior to its recording or to the real estate
excise tax affidavit in the case of mobile home sales. A
receipt issued by the County Treasurer for the payment of the
tax imposed herein shall be evidence of the satisfaction of
the lien imposed in Section 6 of this Ordinance and may be
recorded in the manner prescribed for recording satisfactions
or mortgages. No instrument of sale or conveyance evidencing
a sale subject to the tax may be accepted by the County
Auditor for filing or recording until the tax is paid and the
stamp affixed thereto; in case the tax is not due on the
transfer, the instrument shall not be accepted until suitable
notation of this fact is made on the instrument by the
County Treasurer.
SECTION 8
DATE PAYABLE
(1) The tax imposed hereunder shall become due
and payable immediately at the time of sale and, if not so paid
within thirty days thereafter, shall bear interest at the
rate of one percent per month from the time of sale until the
time of payment.
(2) Any interest or penalties collected shall
be deposited in the Capital Improvement Fund defined in Section
4 (2).
SECTION 9
SEVERABILITY
If any provision of this Ordinance or its
application to any person or circumstance is held invalid,
the remainder of the Ordinance or the application of the
provision to other persons or circumstances is not affected.
SECTION 10
EFFECTIVE DATE
This Ordinance shall take effect on
15th Day of November 1983
PASSED by the Board of County Commissioners of the County
of Jefferson, signed by the Commissioners and attested to by
the 7l)i" k of the B~d~ authorization of such passage this
~lP, 7":; day of ~, 1983.
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A. M. OlHEARA,~~h~an
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B. G. ,BROWN'~
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~HN L. PITTS, Member
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ATTEST:
Approved as to form:
Attorney
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Jefferson County
BOARD OF COUNTY COMMISSIONERS
Port Townsend, Washington 98368
· Phone (201) 315-2018
A.M. O'MEARA, DISTRICT 1
B.G. BROWN, DISTRICT 2
JEFFERSON COUNTY COURTHOUSE
NATIONAL HISTORIC SITE
PORT TOWNSEND, WASHINGTON
JOHN L. PITTS, DISTRICT 3
November 15, 1983
Department of Revenue
Office Audit Section
General Administration
Olympia, Wa. 98504
Bldg. AX-02
Attn: Tom Reeves
Dear Mr. Reeves,
Enclosed herewith is a copy of Jefferson Countyls Ordinance #5-83,
imposing a one-fourth' of one percent excise tax on sales of Real
Estate pursuant to RCW 82.46.010 (i),
If there is anything additional I need to do, please advise.
Sincerely,
Jerdine C. Bragg
Clerk of the Board
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enclosure
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Jefferson County
. BOARD OF COUNTY COMMISSIONERS
Port Townsend, Washington 98368
· Phone (208) 386-2018
A.M. O'MEARA, DISTRICT 1
B.G. BROWN, DISTRICT 2
JEFFERSON COUNTY COURTHOUSE
NA nONAl HISTORIC SITE
PORT TOWNSEND, WASHINGTON
JOHN L. PITTS, DISTRICT 3
November 1, 1983
Jefferson Title Company
Land Title Company of Jefferson County
Pioneer National Title Insurance Company
Dear Sirs,
Enclosed herewith is a copy of Jefferson County's Ordinance
No. 5-83, imposing a one-fourth of one percent excise tax on sales
of Real Estate pursuant to RCW 82.46.010 (1), adopted by the
Jefferson County Board of Commissioners the 26th day of October 1983.
Please note the effective date of November 15, 1983.
If you have any questions please call.
Sincerely,
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
A.M.' OlMeara, Chairman
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enclosures
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