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HomeMy WebLinkAboutXXII (1 66) ORDINANCE NO. nIl ORDINANCE REU TING TO SAIES OF REAL ESTATE AND LEVYING AN EXCISE TAX 'IHEROON BE IT ORDAINED By the Board of County Commissioners of Jefferson County, State of Washington, tha t Ordin aIlC e Numbe r XXII is hereby adopt ed as follows: SECTION I "Srtle" shall have its ordinary me aning and shall in addi tion include any conveyance, grant t assi gnment, qud t-.claiJl, or transfer of owner sh ip 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 t imber, or anyestate or interest therein or other contract under \\bich possession of the prop erty is given to the pur chaser or any other person by his dire ction while title is retained by the sell er as security and the payment of the purchase price, but mall 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 minicipal corporation of this State, nor a transfer by appropriation or decree in condemnation proceedings brought oy the United States, the State or any politi cal mblivision thereof, or a municipal corporation, nor a mortgage or other transfer of the interest in real propertt 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 judgment or a deed in lieu of foreblosure 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 vendoris 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 involved *****, 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 cemetery 0 "Seller" shall inClude any individual, assignee, received, trustee in bank- ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, join stock company, business trust, corporation, municipal or quasi-municipal corpor- ationi association, seciety, or any group of individuals acting as a unit, whethe mutua, 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 State. "Selling pri ce" sh all me an the consi derati on, in money or anything of value, paid or deli vlred or a:>n tracted to be pai d or delivered in return for the t ransfe of the real property or estate or interest therein and shall include the amount 0 any lien, mortgage, contract, indebtedness, or other incumbrance given to secure payment of the purchase price or any part thereof, or remaining unpaidon such property at the time of su ch sale, incl uding the a. mount 0 f any li en or encumbranc existing against the ptQperty and agreed to be paid by the purchaser, but shall not inci ude the amount of any outstanding li en or encumbrance in favor of the United States, the State, or a munieipal corporation for taxes, special benefits, or improvements. PROVIDED, From and a fter June 9l 1955, as used in this ordinance, the term "Sale", shall have its ordinary mean~ng and shall include any conveyance, grant, assignment, quitclaim or trasnfer of the ownership of or title to real property including standing timber, or any estate or interest therein for a valuable con- sideration, and any contract for such conveyance, grant, a ssignment, quitclaim, or transfer, a nd any lease wi tJl. an option to purchase real property,fincluding 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, whi en title is retained by the vendor as securi ty for the payment of the purchase price. The term shall not include a transfer by gtft, devise, or inheritance, a transfer of any leasehold interest other than of the type mentioned above, a cancellation or forfeiture of the vendee's int.rest in a contract for the sale of real property, whether or not such con tract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grantee of tm balance owing on an obligation mi ch is secured by a mortgage or,1deed in lieu of forefeiture ofthevendeets interest in a contract of sale where n( consideration passes otherwise or the partition of property by tenants in common by agreement or as the result of a cc:urt decree any transfer, conveyan, or assignment of property or interest in property from one spouse to the otheJ in accordance wi th the terms of a decree of divorce or in fulfillment of a property settlement agreement, incident thereto, the assignment or other tran: fer of a vendor's interest in a contract for the sale of real property even though accompanied by a conveyanc e of the vendor's interest in the real prop- erty involved, transfers by approprla tion or decree in condemnation proceedini brought by the United States, the State or any political subdivision thereof, or a municipal car:poration, a mortgage or oth er transfer of an interest in real property merely to secure a debt, or the assignment the reof, any transfe: 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 Ad- ministration or Veterans' Administration by an authorized mortgagee made pur- suant to a contract of insurance or guaranty with the Federal Housing Admini- stration or Veterans' Administration, nor a transfer in compliance with the terms of any lease or contract upon W1ich the tax as imposed by this Chapter has been paid or whe re the 1 ease or con tract was entered into prior to the date this tax was first imposed, nor the sale of any grave lot or lot in an establishe d cemetery, no r a s ale by or to the United States, this State or any political subdivision thereof, or a municipal corporation of this State. SECTION II There is hereby levied and there shall be collected by the Treasurer on e6\ch sale of any real property si tuated in Jefferson County a tax equal to on per cent of the slling 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 prescribe d for the f oreclosu re of mortgages; PROVIDED FURTHER, an election on the part of the treasurer to pursue one reme shall in no event operate to waive his right to pursue the other remedy unti the full tax together with interest, penalty, and costs shall have been recovered., SECTION IV The tax herein levied shall be paid to and oollected by the Treasurer wb shall cause to be affixed to the instrument of sale an appropriate stamp or stamps evidencing satisfacti.o n of the lien impos ed he reunder and shall furthe issue a receipt acknowledging such payment mich receipt mall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescri bed for recording satisfaction of mortgageso SECTION V No instrument of sale or conveyance, a tax on vttich is imposed by this ordinance, 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 not tax is levied here- under, a stamp indi eating such. SECTIO N VI It shall be the duty of the seller, within thirty days after the date o~ sale to furnish to the treasurer, in trip licat e, on forms to be supplied by the treasurer, an affidavit con taining 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 transfer, and the sale price 'Which affidavit shall be subscribed and sl<<:)rn to b, the seller, buyer, or the agent of either, before a notary public, the treasurer, or his duly authorized deputy. Where the transactio n involves the exchange in whole or in part of any real property or any estate or interest t he rei n or any contract ri gp t thereto for any other real property or estate or interest therein or contract rigtlt thereto, there shall be filed by or on behalf of each grantor the above affidavit, \\hich sm.d affidavit ehall state the fair market value of the property so exchanged and a tax ehall be levied and collected as to each transfer. Where the transaction involved is a lease wi th an option in the lessee to buy real property or any estate or interest therein or contract right thereto, the agent of eaither shall by affidavit, state the option price intended and the tax levied hereunder shall be on such stated option price; POOVIDED, 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 addi t10nal amounts prior to the time the deed is accepted for record. ing; PROVIDED FURTHER, Tkt me re, 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 requirementsJ th e legal desctiptio n of the real pro perty on whieh su ch s tanding timber is located, and an estimate, to the b est of his knowledge, or the selling price ul timately 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 credi ted 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 aIle removal is completed, whichever is earlier it shall be the duty of seller to execute and file wi. th the County Treasurer an additional affidavit in the above form setting out the selling price actually paid. In the event such amount results in a tax greater than the sum thereto- fore paid on the estimate the seller shall pay su ch addi tional amount to the county treasurer who ehall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount be less than the original estimate the treasurer is here- by directed to refund the excess paymS'l t 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 shall furnish one copy to the county assessor. SECTION VIII Fa! lure to furnish su ch affidavi t to the treasurer wi thin 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 dollars. SECTIO N IX Any person knowingly swearing falsely to any statement of any material matter in such a~fidavit 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 fi ve hundred dollars. SECTIO N 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 penal ty at the rate of one per cent per monthfrom date of sale, which inLerest andfPenalty shall be added to the tzx and likewise bear interest ana penaLty tuerea ter. SECTION :n 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 lbi ch all cost and expense of admini- stering this ordinance, including cost of printing stamps and forms of affi- davit and receipts and other fonns \+bich may be necessary, shall be paid. SECTIO N XII Th:is ordinance is deemed severable and any declaration by any court that any section or sections, or portions thereof, are invalid, saall have no effect on the remainder of this 0 rdinanoe. SECTIO N XIII This ordinance is necessary for the immediate )Support of county govern- ment and its existing public institutions and shall take effect May 1, 1966, and shall remain in effect until and including Mar 1, 1966. ADOPTED This 2nd day of May, 19669 BOARD OF JEFFERSON COUNTY COMMISSIONERS uJ,~.Q f62J?J2 ,~Chairman.,/," ./ -( //7 ! .. ~.'. ../' t-------wr-t'.,' /1 .' Z~~~4~~~~ ~ .,/ I' / ;1~~ SEAL Cl.O -I M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: r . . , " " " i The following resolution was adopted by the Board of Directors of .Q.M..tt.."!'G1."I.W",1;~" School District No. .JlO"........ of Jefferson County, Washington, at a meeting of said Board on the .l1at~. day of .........Ap.nl.............., 1........ RESOLUTION ., " " .. . . " ,', -, >.>~.."r..:~'; ,>:':'" - , ' WHEREAS, a publichealliJi8' was held in QUea.~.t..._......._.,. Scbool District No. 14!:::..fo:fti~tf:~~~~~0:it:is~::~n~~:dt~di~~~~l-.o1~~::~h~.~i~d.di~iri~t~.~ NOW, THEREFOB~ :Be, it Resolved by the Board.~"p~tors of .Q.\tH..~J..'~", School District No. .,a5~,.,..;-"... of Jefferson County/Washington, tJ1at a need existsforaddi- tional funds for the support of the schools of said district during the 196.5....-1966." school year. The Board of COl,lnty Commissioners is requ~te4,to pay to said school district dUr'- ing said year a spm equal ,to 17 cents per day of4~~~cecredit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Sefia~:,13i11 No.9, enacted by the State Legislature in ~aordin,arySession, 1951. .. SIGNED this .....21.t. day of .................pn..l...................... 1~.... '~ :)/;::;:)~~~::~:~:~:~:~::~:~:::~..: Board of Directors School District No. ....alL...... of J~ff~l'sl:mCounty, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of .....l.;!1:..{.tl..?1.!!::.r.?... School District No. ....:~/.{... of Jefferson County, Washington, at a meeting of said Board on the ...l.<f... day of .....A;-:v.r..t;.'.I::..........., 1~.t'... RESOLUTION WHEREAS, a public hearing was held in ..........l1..~.l.~.~::!':'!...~........ School ~ifict No. .____~(,..... of Jefferson County, Washington, on the ......I.J'..... day of ......A~1'::L................ 19/..d.., 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 ......ll>::i..":!..""J:J.~......._. School District No. ._..-!LC...... ()f Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19J(.tf..-19~Z. 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 .....1!!..... day of .......,A-r'r.li:..................... 19(t... ...}J!;;/..~/tk~&?........... .....~....h~~................... A4:~...e..~. Board of Directors of ....!f.:r.:.i.>:1..?:J...ra::L. 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 _____fl.L:L:-t::!-::!J...~-... School District No. _...~c....__ of Jefferson County, Washington, at a meeting of said Board R A L // on the __1....___ day of __..../..~:l",::!.____............, 19'1?.. RESOLUTION WHEIJ.EAS, a public hearing was held in -----..~~...___._.._ SC~OOI J?is 'ct No. u.----flt... of Jefferson County, Washington, on the _____It1.._. day of -..___h _ __ . _______...___... 19~.c:-, 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 ___~______._ School District No. --.---!/L---- of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19'.t..-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 .....If..... day of ....~:.e..................... 19&'C. ./ ~. /7// ~. . ........ //7 P ),&/ aA~/ ~" ~,4.JP?- - -. - - - -.- - - -...... -..... -. - - - - - - -...-. -.... - - - - - ~~_... _..::?... -' -... """'~~"'~'~?Y~J-'----"---" .. --............. ~............................................... -................................................................... ..~.-E_-_~~ Board of Directors of -.-13~ School District No. -----Y.~---. 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. ....1:i:..m. of Jefferson County, Washington, at a meeting of said Board on the ..'-l.... day of .~..................., 19_.lt.b RESOLUTION WH~~EAS, a public hearing was held in .........rJJ.fd.d.c.f!..().~..................... Scho,ol District No. .....:~X..... of Jefferson County, Washington, on the ...~B:...... day of ...~.....m............. 19J_Itl~, for the purpose of discussing the need for support of the schoofs of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of ...@.~~............... School District No. ....ilm.... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 1~___-19'.1-.. 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 ._..~_...__ day of ....~........___....._._....._....... 191:1;,... _..~..rZ_~.._._......._.._ .._...tL/~_~................ ....~.&~................. /?d~........_.. .~1l1~.m:.. Board of Directors of ... School District No. ...41:...... of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ....9').~m<?s.~~............... School District No. ....1J.9.....n. of Jefferson County, Washington, at a meeting of said Board on the .~2:th. day of .....Ap:r..il..................., 1916.6... RESOLUTION WHEREAS, a public hearing was held in .....n...........cnima..$;.um............... SCffol District No. .h.-ls-.---- of Jefferson County, Washington, on the ~}.!.b....___ day of __~J2!.'.~........................... 19~L.__., for the purpOSe of discussing the need for support of the schools of said district, NOW, THEREFORE4Be it Resolved by the Board of Directors of n,......<:'~.~.JE~.?~.~.............. School District No. _m~._.m____ of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19i:.6.6..-19€K6.S 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 ...l2at.th. day of .om.April........................__...... 191.6.6... ...~\~....~.;....~.~ . .~~./:._.(:z.~............. J /7 : "." '7 ", ".' " . .. ... '.:~I1{.tp.:~,./!:.:..b_..__...m....... . 'I!':? School District No. .....':I-.~....... of Jefferson County, Washington SUPERINTENDENT'S OFFICE PORT TOWNSEND PUBLIC SCHOOLS PORT TOWNSEND, WASHINGTON 98368 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON The following resolution was adopted by the Board of Directors of Port Townsend School District No. 50 of Jefferson County, Washington, at a meeting of said Board on the 4th day of April, 1966. RESOLUTION WHEREAS, a public hearing was held in Port Townsend School District No. 50 of Jefferson County, Washington, on the 4th day of April 1966, for the purpose of discuss~ng the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of Port Townsend School District No. 50 of Jefferson County, Washington, that a need exists for additional funds for the support of the schools of said district during the 1966-1967 school year. The Board of County Commissioners is requested to pay to said school district during said year a sum equal to 17 cents per day of attendance credit as determined pursuant to section 28.41.070, R.C.W.., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordmnary Session, 1951. SIGNED this 4th day of April l~ Townsend School District No. 50 of Jefferson County, Washington (;311 ~.r-:-.?1A. 7-/9" PORT TOWNSEND SCHOOL DISTRICT NO. 50' PORT TOWNSEND. WASHINGTON APRIL 4. 1966 WHEREAS. School districts of the second class have been empowered by law to establish the regular monthly meeting date of the Board of Directors. and WHEREAS. the Board of Directors of Port Townsend School District No. 50 have held their regular meeting at the same time for a number of years. ---_/ and WHEREAS. it has been established that this day is convenient for performing the business of the district. NOW. THEREFORE. be it resolved that the Board of Directors of Port Townsend School District No. 50 hold their regular meeting at 7:30 P.M. on the first Monday of each month unless the said Monday falls on one of the first three days of the month. in which case the regular meeting will be held on the second Monday of the month. BY ORDER OF THE BOARD OF DIRECTORS PORT TOWNSEND SCHOOL DISTRICT NO. 50 SIGNE~_~ ~~ Mar~lyn ose. Clerk G'oC+cr~~~. S-11' f.