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HomeMy WebLinkAboutXXIII (1 67) -' ORDINANCE NOo XXIII ORDINANCE RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON BE IT ORDAINED by the Board of County Commissioners of Jefferson County, State of Washington, that Ordinance Number XXIII is hereby adopted as follows: SECTION I "Sale" shall have its ordinary meaning and shall in addition include any conveyance, grant, assignment, quit-claim, or transfer of ownership of or title to real property, including standing timber, or any estate or interest therein, for a valuable consideration and any contract for such grant, assignment, quit- claim or transfer, and any lease with an option to purchase real property, including standing timber, or any estate or interest therein or other contract under which possession of the property is given to the purchaser or any other person by his direction while title is retained by the seller as security and the payment of the purchase price, but shall not include transfers by gift, devisE or inheritance, nor a sale by or to the United States, the State of Washington, or any political subdivision thereof, or a municipal corporation of this State, nor a transfer by appropriation or decree in condemnation proceedings brought by the United States, the State or any political subdivision thereof, or amunicipal corporation, nor a mortgage or other transfer of the interest in real property merely to secure a debt, nor the assignment thereof, nor any transfer or convey- ance made pursuant to an order of sale by the Court in any mortgage or lien fore- closure proceeding or upon execution of judgement or a deed in lieu of foreclosun to satisfy a mortgage or a conveyance to the Federal Housing Administration or Veterans' Administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the Federal Housing Administration, nor a transfer or assignment or a vendor's interest in a contract for the sale of real property even though accompanied by a conveyance of the vendor's interest in the real property involvec~~o:o:o:<*, nor a transfer in compliance with the terms of any . lease or contract upon which a tax as imposed by this ordinance has been paid or where such lease or contract was entered into prior to May 1, 1951, nor the sale of any grave or lot in an established cemeteryo. "Seller" shall include any individual, assignee, receiver~ trustee in bank- ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corporation, municipal or quasi-municipal corpor- ation, association, society, or any group of individuals acting as a unit, whethE mutual? co-operative, fraternal, non-profit or otherwise, but shall not include the United States or the State of Washington, or any political subdivision of the State of Washington, and municipal corporations of this Stateo "Selling price" shall mean the consideration, in money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfE of the real property or estate or interest therein and shall include the amount c any lien, mortgage, contract, indebtedness, or other incumbrance given to secure payment of the purchase price or any part thereof, or remaining unpaid on such property at the time of such sale, including the amount of any lien or encumbran( existing against the property and agreed to be paid by the purchaser, but shall not include the amount of any outstanding lien or encubrance in favor of the United States, the State, or a municipal corporation for taxes, special benefits, or improvements. PROVIDED, From and after June 9, 1955, as used in this ordinance, the term "Sale" shall have its ordinary meaning and shall include any conveyance, grant, assignment, quitclaim or transfer of the ownership of or title to real property including standing timber, or any estate or interest therin for a valuable con- sideration, and any contract for such conveyance, grant, assignment, quitclaim, or transfer, and any lease with an option to purchase real property, including standing timber, or any estate or interest therein or other contract under which possession of the property is given to the purchaser, or any other person by his direction, which title is retained by the vendor as security for the payment of the purchase price. The term shall not include a transfer by gift, devise, or inheritance, a transfer of any leasehold interest other than of the type mentioned above, a cancellation or forfeiture of the vendee's interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grantee of the balance owing on an obligation which is secured by a mortgage or deed in lieu of forefeiture of the vendee's interest in a contract of sale where no consideration passes otherwise or the partition of property by tenants in common by agreement or as the result of a court decree any transfer, conveyance or assignment of property or interest in property from one spouse to the other in accordance with the terms of a decree of divorce or in fulfillment of a property settlement agreement, incident thereto, the assignment or other trans- fer of a vendor's interest in a contract for the sale of real property even though accompanied by a conveyance of the vendor's interest in the real prop- erty involved, transfers by appropriation or dectee in condemnation proceedings brought by the United States, the State or any political subdivision thereof, or a municipal corporation, a mortgage or other transfer of an interest in real property merely to secure a debt, or the assignment thereof, any transfer or conveyance made pursuant to an order of sale by the court in any mortgage lien foreclosure proceedings or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the Federal Housing Admini. stration or Ve~erans' Administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the Federal Housing Administration or Veterans' Administration, nor a transfer in compliance with the terms of any lease or contract upon which the tax as imposed by this Chapter has been paid or where the lease or contract was entered into prior to the date this tax was first imposed, nor the sale of any grave lot or lot in an established cemetery, nor a sale by or to the United States, this State or any political subdivision thereof, or a municipal corporation of this Stateo SECTION II There is hereby levied and there shall be collected by the Treasurer on each sale of any real property situated in Jefferson County a tax equal to one (1) per cent of the selling price~ SECTION III The tax imposed by this ordinance shall be the obligation of the seller and the treasurer may proceed to collect the same from the seller by a civil action for debt; PROVIDED, the tax shall also constitute a lien against the real property the sale of which is involved, until paid and may be enforced by the Treasurer in the manner prescribed for the foreclosure of mortgages; PROVIDED FURTHER, an election on the part of the Treasurer to pursue one remedy shall in no event operate to waive his right to pursue the other remedy until the full tax together with interest, penalty, and costs shall have been recoveree SECTION IV The tax herein levied shall be paid to and collected by the Treasurer who shall cause to be affixed to the instrument of sale an appropriate stamp or stamps evidencing satisfaction of the lien imposed hereunder and shall further issue a receipt acknowledging such payment which receipt shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. SECTION V . No instrument of sale or conveyance, a tax on which is imposed by this ordlnance, shall be accepted by the County Auditor for filing or recording until the tax shall have been paid and the stamp or stamps evidencing such payment have been affixed to the instrument or, where no tax is levied here- under, a stamp indicating sucho SECTION VI It shall be the duty of the seller, within thirty days after the date of sale to furnish to the Treasurer, in triplicate, on forms to be supplied by the Treasurer, an affidavit containing the full name and address of the purchaser, the description of the real property, involved, the date of sale or other transfer, the nature of the transferi and the sale price which affidavit shall be subscribed and sworn to by the se ler, buyer, or the agent of either, before a notary public, the Treasurer or his duly authorized deputyo Where the transaction involves the exchange in whole or in part of any real property or any estate or interest therein or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which said affidavit shall state the fair market value of the property so exchanged and a tax shall be levied and collected as to each transfer~ \v.here the transaction involved is a lease with an option in the lessee to buy real property or any estate or interest therein or contract right thereto, the agent of either shall by affidavit, state the option price intended and the tax levied hereunder shall be on such stated option price; PROVIDED, that if, upon execution and delivery of instrument of conveyance or transfer pursuant to such option, the actual consideration passing be greater than the option price stated in the affidavit filed at the time the lease with option was executed, there is hereby levied and there shall be collected under this ordinance the tax on such additional amounts prior to the time the deed is accepted for record ing; PROVIDED FURTHER, that where, by the instrument of lease, the lease pay- ments do not apply on the ultimate sales price, the tax levied hereunder shall not be payable until the option is exercised and accepted. Where the transaction involved constitutes a sale of standing timber under this ordinance and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the County Treasurer the foregoing affidavit stating, in addition to the other requirements the legal description of the real property on which such standing timber is located, and an estimate, to the best of his knowledge, or the selling price ultimately to be received and shall pay to the County Treasurer under this ord- inance a sum equal to one per cent of such estimated selling price, which sum shall not be credited by the Treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is complete~, whichever is earlier, it shall be the duty of the seller to execute and file with the County Treasurer an additional affidavit in the above form setting out the selling price actually paido In the event such amount results in a tax greater than the sum thereto- fore paid on the estimate the seller shall pay such. additional amount to the County Treasurer who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event that such amount be less than the original estimate the Treasurer is hereby directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above. SECTION VII The Treasurer shall retain and file the original of such affidavit and shalJ furnish one copy to the county Assessoro SECTION VIII Failure to furnish such affidavit to the Treasurer within thirty days after sale shall be a misdemeanor and, upon conviction thereof, the seller shall be fined not less than ten nor more than fifty dollarso SECTION IX Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty imposed by the laws of the State of Washington, be fined not less than one hundred nor more than five hundred dollarso SECTION X 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 and penalty at the rate of one per cent per month from date of sale, which interest and penalty shall be added to the tax and likewise bear interest and penalty thereaftero SECTION XI The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly for distribution to the school districts entitled thereto, PROVIDED: That one per cent of the proceeds of this tax shall be credited to the County Current Expense Fund, out of which all cost and expense of administer. ing this ordinance, including cost of printing stamps and forms of affidavit and receipts and other forms which may be necessary, shall be paido SECTION XII This ordinance is deemed severable and any declaration by any court that any section or sections, or portions thereof, are invalid, shall h~ve no effect on the remainder of this ordinance. SECTION XIII This ordinance is necessary for the immediate support of county govern- ment and its existing public institutions and shall take effect May 1, 1967, and shall remain in effect until and including April 30, 1965. ADOPTED this 9th day of June, 1967 t__~_.) O'--t?...f:-~ ex. Walter A. ~lly, Member ,"/2" . (-/t~?t-C( a~~-V Lyall -Arey, Member rl t~_-e--P\ \ SEAL ATTEST: M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of .Q,uae.:t.s.:-:C.l.e.arJola.t.er School District No. ...20........ of Jefferson County, Washington, at a meeting of said Board on the ....9.th. day of ............MB.y................., 1917..... RESOLUTION WHEREAS, a public hearing was held in Q,.ue.atB.:-:C.lfl.arw.ax.e.r........... School District No. ....3:)___...... of Jefferson County, Washington, on the .....9.th.... day of ......May........................ 1967...., for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of .Q.ue.ats.~C~e.arw.a:t.ar School District No. ....2..Q....... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 196~...-19f67... school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this ....9.th..... day of ................H~:y........................... 1901..... Board of Directors of School District No. ....2.0........ of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ....~. School District No. .....:11.'(... of Jefferson County, Washington, at a meeting of said Board on the ....f..f... day of ........~............., 19.rZ.. RESOLUTION "- WHE~AS, a public hearing was held in ..........~.~........ School District No. .....tf(t.n.. of Jefferson County, Washington, on the ...../~..... day of ......~................n 19~?, for the purpose of discussing the need for support of the schools of said district, ... NOW, THEREFORE, Be it Resolved by the Board of Directors of ......~.n.... School District No. .....fI't...... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 191f2..-19~J:'.. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this .....L.'?..... day of ............22:7-<F.r...................... 19'2.. # ~ ~ ..... /'/~. ;P~~, e' -'f_k> ....~=...~lt~............... ............. .......o............................o..................... __............................... ....................................... ....~...e...~... Board of Directors of ..~..... School District No. ...~t....... of J Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ............g~~}~!'!~!'!_no.no.. School District No. ......~....__. of Jefferson County, Washington, at a meeting of said Board on the __JQ~!L day of no..____no~y..__.............., 19f,bl... RESOLUTION WHEREAS, a public hearing was held in ..........mno.Q.~~}.C?_~~~..._.no.....nono School District No. _____1Q______. of Jefferson County, Washington, on the ___1Q~h..__. day of ....._....M~y....no._.__no_m... 19~.Q'Z., for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of nonono.Q.~~.~~_~.~!:...no...._..... School District No. m.~__...... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 191__67-191.68. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this _m~Q.~_~no.. day of nom......_.....~Y........__.____.no..._..___ 191...9.7. ~'-.._... ~~~~ .no ~'.~~. no.. .no...... .Z.... ~~~.__ ....f!J.-YJ...~....rJ;~.d--.........-.-. .no~..... .:.z...g~4.____....... ..&.k7~ Board of Directors of ......g.':l_~}_?~~.~.......no.. School District No. .....~....... of Jefferson County, Washington ",,'., .-'. ~~~' M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ......9.lJ.J]l{l.~.'='.m................ School District No. ..A9.......... of Jefferson County, Washington, at a meeting of said Board on the ..9..tb.... day of ......m.......~y..............., 1917...... RESOLUTION WHEREAS, a public hearing was held in ......~~~~~~~.m...................m.... School District No. ........49.... of Jefferson County, Washington, on the ....9th...... day of .....May...........m...m..___.. 19~~l__, for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of ......Cb.iJPAc.\Im.....m..........., School District No. ........J9..._. of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19N.9.Z.-19tJJ~.~. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this m.....9.tbn day of ........nmm~.Y..........m...__........... 195J?1.. ..~\~m~.:.n..~nM, /..:? /. N L' A)~ ~.(0:1ff..:.......;..:;.~~.....n..........>.:........... &:3r~~t?f.fj~.1:?..~~idf;7.'... y' ~c f ( / ." \- ...~:' .." f ~ /. ... " .. . .1....... "" .t. . . '. : ',i"'v' ...1tU.~~=-"y~m~~.; ....~. '-1.-r:;j . "0 . 6 ~~.~~~~............... Board of Directors of ....ChimacUUI.......nmn School District No. ..m~~....... of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ...~?E!:..'f?~~~~~......... School District No. ..?R.......... of Jefferson County, Washington, at a meeting of said Board on the ....~.~.~n day of ...........~~y....n........m...' ~.Jj6 7 RESOLUTION WHEREAS, a public hearing was held in .......f.~;!::..:J;~~~!?g~................... School District No. .......?R..... of Jefferson County, Washington, on the ......4.th.... day of .....May............__.............. ~J:9.~ 7for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of ....g.c?!'.~...IQ.~~.~~9:........... School District No. ....?.~..n.... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 1911..6.7.-1911.6.8.. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per ,day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature jn Extraordinary Session, 1951. SIGNED this ..n...A!:.9:.... day of .......u.J1~.Y.................................. D5..!9.!> 7 .......0. 4~... 1 rt ..."-1(& " . ~~~.. '/~ ~ ....... ..... ~..n.~n......n;:n;n..~.n__ . .~~~.~~ .....~.......~~..y:.<&.~~~. ........__........__~...n.. ....-<. -<-.~ /~/// .//--*;2: -#--' "7 ..t2?:--::::~'. ...~~ .e.U Board of Directors of ..J?Q . ..~iQ.w.JJ:.1;l.~t\.<;L... School District No. .....5.0......... of Jefferson County, Washington