HomeMy WebLinkAboutXXI (1 65)
l' ,.--..,..,,'.
ORDINANCE NO. XII
ORDINANCE RELATING 'ill SALES OF REAL ESTA TE AND LEVYING
AN EXCISE TAX 1nEREON
BE IT ORDAINED By the Boar d of County Commis si oners of Jefferson County,
State of Washington, that Ordinance Number XXI 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 oonsideration and any oontract for such grant, assignmel
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 tl
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 poli tical subdi visi on thereof, or a municipal corporation of this State,
nor a transfer by appropria tion or decree in condemnation proceedings brought bJ
the Uni ted States, th e State or any politi cal subdivision the reo f, or a muni cipc
corporation, nor a mortgage or other transfer of the interest in real property
mere].y to secure a debt, nor the assignment thereof, nor any transfer or convey-
ance made pursuant to an order of s ale by the Court in any mortgage or lien forE
closure proceeding or upon execution of judgment or a deed in lieu of foreclosul
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 transfel
or assignment 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
property i.Clvolved ':C)',o:():c*, nor a transfer in compliance wi th the terms of any lea~
or contract upon vtli ch a tax as imposed by thi s ordinance has been paid or where
such lease or oontract was entered into prior to May 1, 1951, nor the sale of ar
grave or lot in an established ceme te:ry.
"Seller" shall include any individual, assignee, recei ved, trustee in bank-
ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint
stock company, business trust, oorporation, municipal or quasi-municipal corpor-
ation, association, society, or any group of individuals acting as a unit, wheth
mutual, co-operative, fraternal, non-profit or otherwise, but shall not include
the United States or the State of Washington, or any political subdi vision 0;( th
State of Washington, and municipal corporations of this State..
"Selling pri ce" shall mean the consideration, in money or anything of value
paid or deli vered or con tracted to be paid or delivered in return for the transf
of the real property or estate or interest therein and shall include the amount
any lien, mortgag~., oont ract, indebtedness, or other incumbranc e given to se cure
payment of the purdlase price or any part thereof, or remaining unpaid on such
property at the time of such sal e, including the amount of any lien or encumbran
existing against the property and agreed to be pai d by the purchaser, but shall
not include the amount of any outstanding lien or encumbrance 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 therein for a valuable con-
sideration, and any contract for such conveyance, grant, assignment, quitclaim,
or transfer, and any lease ~dth 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, whi ch ti tle is retained by the vendor as securi ty for the payment of
the pur dlase price.
The term shall not include a transfer by gift, devise, or inheritance, a
tranfer of any le asehold interes t other than of the type mentio ned abo ve, a
cancellati on or forfei ture of the vendee's interest in a contract for the s cde
of real prop erty, \-tnether or not SIUl.ch contract contains a forfei tUll."e clause,
or deed in lieu of foreclosure of a mortgage or the assumption by a grantee
of the balance owing on an obligation mich is secured by a mortgage ordeed
in lieu of forefei ture of the vendee's interest in R contract of sale where no
consideration passes othe rwis e or the parti tion of property by tenants in common
by agreement or as the result of a oourt 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 assignmp.nt or o the I' transfer 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 property involvl
transfers by appropriation or decree in condemnation proceedings brought by the
Uni ted States, the State or any poli tical subdi vi si on the reof, or a municipal
corporation, a mortgage or other transfer of an interest in real property merely
to secure a d-ebt, or the assignment tte reof, any transfer or con veyance made pur.
suant to an order of sale by the court in any mortgage or lien foreclosure procel
ings or upon execution of a judgment, or deed in lieu of foreclosure to satisfy
a mortgage, a conveyance to the Federal Housing Administration or Veterans' Admi2
stration by an au thorized mortgagee made pursuant to a con tract of insurance
or guaranty wi th 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 te en 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 corporati
of this State.
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 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 propert
the sale of which is involved, until pai d 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 recovered.
SECTION IV
The tax herein levied shall be pai d to and colle cted 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 filrther
issue a receipt acknowledging such payment mi ch receipt mall be evidence of the
satisfaction of the lien imposed hereunder and ma y be recorded in the manner
prescri bed for recording satisfaction of mortgages.
SECTION V
No instrument of sale or conveyance, a tax on which is imposed by this ord-
inance, shall be accepted by the County Audi tor for filing or recording until
the tax mall have been paid and the stamp or stamps evidencing such payment have
been affixed to the instrument or, Where no tax is levied hereunder, a stamp
indi eating su ch.
SECTION VI
It shall be the duty of the seller, wlthin 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 seller, 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 whi ch affidavi t shall be subscri bed and sworn to by the se l.er, buyer
or the agent of either, before a notary public, the treasurer, or his duly
authorized deputy.
Where the transaction involves the exchange in whole or in p art of any
real property or any estate or interest ther ein or any contract right thereto
for any othe r real property or estate or interest ther ein or con tract ri etlt
thereto, there shall be fi led by or on behalf of each grantor the abo ve affidavit
which said affidavit shall state the fair market value of the property so exchang
and a tax shall be levied and collected as to each transfer.
Where the transaction involved is a Ie ase with an opti on in the lessee
to buy real property or any e stat e or int erest the rein or contract right thereto,
and the selling pri ce is not stated in the instrument the grantor, grantee or
the agent of ei ther shall by affidavi t, s tate the option pri ce 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 su ch addi ti onal amount s pri or to the time the deed is accepted for record-
ing; PROVIDED FURTHE R, that \'here, by the instrument of 1 ease, th e lease pay-
ments do not apply on the ultimate sales price, the tax levied hereunder shall
not be payable until the optio n is exerci.s ed and accepted.
Whe re the transaction involved cons ti tu tes a sale of standi ng timbe I' under
this ordinance and the selling price is stated in such conveyance as being
determinable in the future on the basi s 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 affidav~t stating, in addition to the other requirements,
the legal description of the real property on mich 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 up.der this ord-
inance a sum equal to one per cent of sudl estimated selling price, whi ch 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 completed, vtlichever is earlier
it shall be the duty of seller to execute and file with the County Treasurer
an additional affidavit in the above form setting out the selling price actually
pai d. In the event su ch amount results in a tax greater than the sum thereto-
fore paid on the estimate the selle r shall pay such additional amount to the
county treasurer v.ho 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 such amount be less than the original estimate the treasurer is here-
by 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 shall
furni sh one copy to the county assesso r.
SECTIO N VI II
Failure to furnish such affidavit to the treasurer within thirty days after
sale shall be a misdemeanor and, upon oonviction thereof, the seller shall be
fined not less than ten nor more than fifty dollars.
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 fi ve hundred dollars.
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 thereafter.
SECTION XI
The pro ceeds of the tax imposed her eunder shall be credi ted to the oounty
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 E.xpense Fund, out of which all cost and expense of admini-
stering this ordinance, including cost of printing stamps and forms of affidavit
and receipts and othe r form s wh i ch may be ne cessary, shall be pai d.
SECTION XII
This ordinance is deemed severable and any declaI"lt11on by any oourt that
any section or sections, or portions thereof, are invalid, shall have no
effect on the remai nder of this or dinanc e.
SECTION XI II
This ordinance is ne cessary for the immedia te support of county government
and its existing public institutions and shall take effect May 1, 1965, and
shall remai n in effect until and including May 1, 1966.
ADOPTED This 17 A:/... day of May, 1965.
BOARD OF \F;:JO~~.~.~~~~
airman ~0..~
SEAL
ATTEST:
Affidavit of Publication
STATE OF WASmNGTON,}
COUNTY OF JEFFERSON ss.
RICHARD F. McCURDY, being sworn, says he
is the publisher of the Port Townsend Leader, a
weekly newspaper which has been establish~d~
published in the English language and circulatea
continuously as a weeklr newspaper in the town
of Port Townsend, in saId County and State, and
of general circulation in said county for more
than six (6) months J.>rior to the date of the first
publication of the Notice hereto attached, and that
the said Port Townsend Leader was on the 27th
day of June, 1941, approved as a legal newspaper
by the Superior Court of said Jefferson County,
and that the annexed is a true copy of the
N.o-t.i-c.e-.-Of-l?.u.bJj..c~-ng--on.-
.one-p~ I' c en t re.a.L.~.aJ:tJ;,L_______
excise tax
as it appeared in the regular and entire issue of
said paper itseH and not in a supplement thereof
for a period of._.:tli-O___consecutive weeks, be-
ginning on the__22:thIay oL.Apri.l_____.__,
1165._, and ending on the_..6th day of
'.__hM~__..____._____, 1165_, and that said news-
paper was regularly distributed to its subscribers
during all of this period. That the full amount
of $3___.~~___. has been paid in full, at the
rate of $2.40 a hundred words for the first inser-
:~~i~~~dt.
Subscribed and sworn to before me tbisLQ_'::::-_
day Of.~____m. ab.$ ~
. .fA II L/LfL__~_~
Public in and for the State of WasbiDgton.
res1d1nC at Port ToWDlleDll.
~\~<
~o/
M21
.. ,(:}::~~
~~ \. -~ \~ ',~ <
.'.""~, ~
";, \G "1-
\-",\,iJ"
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ..Q.:uae.t.a::C.l.aar.wa:t;er
School District No. ..20.......-- of Jefferson County, Washington, at a meeting of said Board
on the --19th day of ......___....Ap.rll...______., 19'5:...
RESOLUTION
WHEREAS, a public hearing was held in ---Q.u.e.e.ta::C.l.e.aI"..dat.er........ School District No.
....20__..... of Jefferson County, Washington, on the .....l.9th. day of ..Apri.l.....___._____..___....
19'-.5..., 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 ofQ,ue.ets.~l.e.ar.wa.t.et'..
School District No. ...aQ.----.--- of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 196;4...-1956~.. school
year. The Board of County Commissioners is requested to pay to said school district dur-
ing said year a sum egual 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 .~Qth..... day of .______....Ap.I!i~.......______...___....... 19'-$....
...~;~;.....~:...~~:.... ...~. .........,.
~.:::&d:.z.<Vy..,..,.... ............".""..
... ..... ....... .............. ..... .............................................. -.....................................................
Board of Directors of .Q,ue.e.ta....C.le.ar.water
School District No. .....20...___. of
Jefferson County, Washington
M21
.t\ \"",'"':',,,
o:.~' V'>
<.,:~\,.
~
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
t'
The following resolution was adopted by the Board of Directors of m..~....
School District No. m..~km. of Jefferson County, Washington, at a meeting of said Board
on the ...../.1. day of ......~:!.~.;!!...mm.' 19~~
~"r=.l...,
RESOLUTION
WHEREAS. a public hearing was held in "'.._.".~.........n SE. hool :Qis . ct No.
......Alt.... of Jefferson County, Washington, on the .m.L.1..... day of m...__..~. ... nm___........
19,{.J.-:; for the purpose of discussing the need for support of the school of said district,
NOW, THEREFORE, IB}!)t Resolved by the Board of Directors of .....~.m.
School District No. __~J.'~'..m. of Jefferson County, Washington, that a n~e<!.exisq:tor addi-
tional funds for the support of the schools of said district during the 19~.-19"&~. school
year. The Board of County Commissioners is requested to pay to said school district dur-
ing said year a sum equal to Ii-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 u./;l... day of ....n~_u._m_;;u:__ 19~ _jjJ~
..r~...........................,....................
.....~...:i.m..~._.__....__
....~~...~...~..
.........-.... -...... --............................. ~_............................. .................. -.....................................
........... ....................................... x:'. .,..............
Board of Directors of ...~__
School District No. .....1I't.m of
Jefferson County, Washington
M21
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of .....Quil.cene.................
School District No. ....:f.e........ of Jefferson County, Washington, at a meeting of said Board
on the ....?9..... day of .A!?;.r;;f.;I.........................., 195..6.5..
RESOLUTION
W~REAS, a public hearing was held in .........~.~~.C?~E.~........................... School District No.
....7.:........ of Jefferson County, Washington, on the ....??........ day of ..:~p.;:*!.........................
19~?..., for the purpose of discussing the need for support of the schools of said district,
NOW, THEREFORE, B~ it Resolved by the Board of Directors of ...~~*9.!m~..........m........n
School District No. ....~.......... of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 19t~'-..-19li~~. 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 .....29........ day of .......4m:1.1................................. 19j65...
Board of Directors of .. .l*9.!~!.................
School District No. ....~~......... of
Jefferson County, Washington
,.
M21
,,..~
""-,',.':.--"'"
-<:'- '.....c')
,,+.""\:()~' ..'
\\/;;::.
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ....c.hi.mac.um......~........
School District No. ...H-.9......... of Jefferson County, Washington, at a meeting of said Board
on the .22nd.. day of ..Ap1:'il......................~~..~9 6 5 .
RESOLUTION
WHEREAS, a public hearing was held in ............Ch.ima.Cllm..................... School District No.
........1J:.9.... of Jefferson County, Washington, on the .22nd..... day of ...Apr.il....__.__..............
19ffi.~.., 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 ........C.hi.ID.P.-.\:;1J.1JL.............
School District No. .H-.9........... of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 19S3.5...-19SJ?.... 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 ...22n.d.... day of .....l:\.pr.il................................ 19ltl.~...
...~~...............................
.. .:n......7/Jz............:;... "J ~.~.~.; .~~-;.. .... ...... ....~~:-;.
il~ ----~~;l.{;.~.:~~..0:-z..... --.--
f . ;~~
~-~~-!~--l~~mu ~t--
.... Zt;'"'c'.~ __.... _, . ..c-~~..~
.. ,;/,,"
Board of Directors of ...Chirnacum............
School District No. ....'!9...~.... of
Jefferson County, Washington
M21
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ..~~~~n1'Q!ffi~~nSLn..n..
School District No. ....!HLm.__ of Jefferson County, Washington, at a meeting of said Board
on the .....~~... day of ..n....April-m.m..m...m' ml.~.Q.5
, .""
RESOLUTION
WHEREAS, a public hearing was held in ...P.or.tnTt'lJofn~eDd..mn.mm..m.m School District No.
.....__5.0..__.. oCT efferson County, Washington, on the .....28.....__ day of ....m.Apl'il.._m....__...m..
19([6.5__, 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 nEOl't..:rownsend........m...
School District No. __..5-O..__..m of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 19fiU)5.-19i66n 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 .......?.fLn. day of mm..~P}';'J!.................__...........__ 191..9.~..
-;i~ k:: -
- -
.000000 .. 00 ..,...~; n~ .. 00..
. .,- -.'
/ ~ /
... ~0~~~77 .
.......~.??L"~
.......~~t.~.....___...............
Board of Directors of ....n.PDr:t:n.TQWJ)se:od .
School District No. ...5.0......... of
Jefferson County, Washington