HomeMy WebLinkAboutXVIII (1 62)
ORDINANCE NO. XVIII
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 XVIII is hereby adopted as follows:
SECTION I
nSale" 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, assignmen
qui t-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 whi ch possession of the property is gi ven to the purchaser or any other
person by his direction while ti tle is retained by the seller as se curi ty and th
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 subdivisions thereof, or a municip
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 judgment or a deed in lieu of foreclosur
to satisfy a mortgage or a conveyance to the Federal Housing Administration or
Weterans' Administration by an authorized mortgagee made pursuant to a contract
of insurance or guaranty with the Federal Housing Administration, nor a transfer
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 invol ved ****"~, nor a transfer in compliance ,wi th the terms of any leas
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 an
grave or lot in an established cemetery.
"Seller" shall include any individual, assignee, recei ver, 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, wheth
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 th
State of Washington and municipal corporations of this State.
"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 transf
of the real property or estate or interest therein and shall include the amount
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 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, gran'
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 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 ti tie is retained by the vendor as security for the payment of '
purchase price.
The term shall not include a transfer by gift, devise, or inheritance, a
transfer cf 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 forfeiture of the vendee's interest in a contract of sale vrhere 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 transfer of a
vendor's interest in a contr&ct for the sale of real property, even though
accompanied by a conveyance of the vendor's interest in the real property involVE
transfers by appropriation or decree in condemnation proceedings brought by the
United States, the State or any political subdivision thereof, or a municipal
aorporation, 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 pur-
suant to an order of sale by the court in any mortgage or lien foreclosure' procee
ings or upon execution of a jUdgment, or deed in lieu of foreclosure to satisfy
a mortg~ge, a conveyance to the Federal Housing Administration or Veterans' Admin
istration 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 t ax was first imposed, nor the sale of an
grave 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 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 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, togethe,
with interest, penalty, and costs shall have been recovered.
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 ordin.
ance, shall be accepted by the County Auditor for filing or reco rding 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 hereunder, a stamp
indicating such.
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 treas-
urer, an affidavit oontaining 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
which affidavit shall be subscribed and sworn to by the seller, buyer or the agen1
of either, before a notary public, the treasurer, or hisduly authorized deputy.
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 thel
to, 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 transfero
Where the transaction involved is a lease with an option in the le~ee to
buy real property or any estate or interest therein or contract right thereto,
and the selling price is not stated in the instrument, the grantor, grantee or
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
option, the actual consideration passing be greater than the option price statec
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 tional amounts prior to the time the deed is a ccepted for re cording; PROVIDE
FURTHER, that where, by the instrument of lease, the lease payments do not apply
on the ultimate sales price, the tax levied hereunder shall not be payable until
the option is exercised and ac4epted.
Where the transaction involved constitutes a sale of s tanding timber under
this ordinance and the selling price is stated in such conveyance as being deter
minable in the future on the ba.sis of footage removed or on a stumpage basis, it
shall be the duty of the seller to execute and fi le with the County Treasurer th
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 ordinance a sum equal
to one per cent of such estimat ed selling price, mich sum shall not be credi tea
by the treasurer to the school fund but shall be retained in a separate accounto
On the expiration date of such timber contract, if not extended, or at the time
cutting and removal is completed, whichever 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 paido In the event such
amount results in a tax greater than the sum theretofore paid on the estimate th
seller shall pay such additional amount to the county treasurer who shall there-
upon place this amount, together with the sum originally deposited, to the credi
of the school fund in the usual manner. In the event such amount be less than
the original estimate the treasurer is hereby directed to refund the excess pay-
ment 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 shal
furnish one copy to the county assessor.
SECTION VIII.
Failure to furni sh su ch affi davi 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 fi fty 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 pen-
alty imposed by the laws of the State of~vashington, be fined not less than one
hundred nor more than five hundred dollars.
SECTION X.
The tax imposed hereunder shall become due and payable immediately at the
time of sale and, if not so pai d 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 penal ty thereafter.
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 admini-
stering this ordinance, including cost of printing stamps and forms of affidavit
and receipts and other forms which may be necessary, shall be paid.
SECTION XII.
This ordinance is deemed severable and any declaration by any court that
any section or sections, or portions thereof, are invalid, shall have no effect
on the remainder of this ordinance.
SECTION XIII.
This ordinance is necessary for the immediate support of county government
and its existing public institutions and shall take effect May 1, 1962, and
shall remain in effect until and including May 1, 196.3 0
ADOPTED This 16th day of April, 1962.
BOARD OF JEFFERSON COUNTY CO~rrSSIONERS
~'-~\). ~
Chairman
SEAL
-7
~-ff' 0/1
\. mber
ATTEST:
~
or and ex-of icio
e Board.
OTICE OF TIME AND PLACE OF ltshed cemetery, nor a sale by or to
HEARING FOR ADOPTION OF the United States, this state or any
PROPOSED ORDINANCE political subdivision thereof, or a
NOTICE IS HEREBY GIVEN that municipal' corporation of this state.
n Monday, the 16th day of April, at SECTION II.
e hour of 10 o'dock in the forenoon There is hereby levied and there h
said day, at the Commissioners'shall be collected by the Treasurer
/Room at the Courthouse in the City on each sale ,of any real property
'Pf Port Townsend, Jefferson County, situated in Jefferson County.""
iWashington, a public heuing will be equal to one per cent of the s~
~eld on a proposed ordinance to be price,
\adopted by the Boud of County SECTION III. , ....
pommissioners for said Jefferson The tax imposed by this o~
;County relating to the sale of real shall be the obUgation of thtl..~
'il!state and levying an excise tax and the treasurer may pr~ ..~
'~hereon when and where any person collect the same from the seller bY ;
:may appeu and be heard for or civil action for debt; PROvml:D,
,~ainst the adoption thereof. the tax shall also constitute a..ften
" Such proposed ordinance is in against the real property, the .~ fi1t,
words and figures following to wit: which is involved, until pa14" ".
ORDINANCE NO. XVIII may be enforced by the trea~
ORDINANCE RELATING TO the manner prescribed for the.' ., ."
SALES OF REAL ESTATE AND closure of mortgages; PRO,
LEVYING FURTHER, an election on the "
AN EXCISE TAX THEREON of the treasurer to pursue one ~.
BE IT ORDAINED by the Board dy shall in no event operate to ~.
:Of County Commissioners of Jeffer- his right to pursue the other re~
'~on :County, state of Washington, until the full tax, together, with.~
!that Ordinance Number xvm is terest, penalty, and costs shall .haft
!hereby adopted as follows: . been recovered, ar ing for
[" . S,ECTION I SECTION IV. L...__.
"Sale"I' shall have its ordinary The tax herein levied shall be Jjaidl
meaning and shall in addition in- to and collected by the treasUrer
cludeany conveyance, grant, assign- who shall cause to be affiXed to theril.p..Q~P.n Orn i n An ~p.
ment, quit-clai'rn, or transfer of own- instrument of sale a11 appropriate
enhip of or title to real property, in- stamp or stamps evidencing satis-
duding standing timber, or any es- faction of the lien imposed hereun------
tate or interest therein, for a valu- der and shall further issue a receipt , .
able consideration and any contract acknowledging such payment which. It appeal;'ed ill the re~ar and entire issue of
for such grant, assignment, quit- receiptsha)l be evidence of the sat-Id paper Itself and not m a supplement thereof
claim or transfer, and any lease isfaction of the lien imposed ber.eun-
with an option to purchase real der and may be recorded in'the. . d f one ti k be
property. induding standing timber, manner prescribed for reeording' a peno 0 _.___consecu ve wee s, -
or any estate or interest therein or satiSfaction of mortgages.
9~er contract under. which posses- SECTION V. Ining on the_2J~h _day oL A pr:L 1
! :l1on of the property IS given to the No instrument of sale or convey- --,
E' urchaser or any other person bYance, a tax on which is imposed by' 2 C:+t'
direction while title is retained this ordinance, shall be accepted byL._., and ending on the~~_day of
y the seller as security and the the county auditor for filing or re-
'payment of the purchase price, but cording until the tax shall have been . ~ , 2
'shall not include transfers by gift, paid and the stamp or stamps evi-pr-L...I.--.--, 196_, and that said news-
!ievise, or inheritance, nor a sale by del\clng such payments have beenper was regularly distributed to its subscribers
or to the United States. the state of affixed to the instrument or, where ring all of this period. That the full amount
Washington. or any political 'subdi- no tax is levied hereunder, a stamp
~~~no~;~:~ ~~Ci:~n:':r~indicating s~~TION VI. .$_5L.lJ._---1las been paid in full, at the
lappropriation or decree in condem- It shall be the duty of the seller. e of $2.40 a hundred words for the first inser-
n. ation .proceeding s, 'bro. ught.b. y the wi thin thirty. days after the date of. ~and $1.80 a .hundred words .for each 'subse-
United States, the State or any llO- sale to furnish to the treasurer, in nt insertion '/ / ~ '
!itical SUbdivisions. thereof, or a mu- triplicate. on forms to be supplied ~ l
niclpal corporation, nor a mortgage by the treasurer, an affidavit con- I , ./. "-
or other transfer of the interest in tainin8' the full name and address of . - __..~ I ~~ ) .
real property merely to secure a the seller, the full name andaddress :'...... J
debt, nor the assignment thereof, of the purChaser, the description of . " . L -.J ~
nor, any, transfer or C(1nveyance e real property inyolved, the date scribe and sworn to before me this. ~-
ma!iepursuant to .an order of sale of sale or other transfer, the nature
by the Court in any mortgage or lien of the transfer, and the sale price,
foredcisure proceeding. or Upon' exe- which affidavit shall be subscribed
cution .;qi judgment, ordeed~ lieu and sworn to by the seller. buyer or
of foredosure to satisfy a' mOt'tgage the agent of either, before a notary
~ra.conveyance to tbel'ederal public. the treasurer, or his dilly
HouSing Administration or Veteran's authorized deputy.
AdnililIstration by an a~c)riZed Where the transaction involyes the
~ortgacee made pUl.'Suant to a ~ exchange in whole or in part of any
tract CJf:insurance or guuanty with real property pr any estate or inter-
the Federal Housing Adm.in1$tration, est therein or any contract right
nor a transfer or assignment of a thereto for any other real ,property
vendor's interest in a contrac. fOr or estate or interest therein or con-
the sale of real property even tract right thereto tb,ere shall' '" bf!
i though accompanied by a convey- filed by or on behalf of each granto!:'
: ance of the vendor's interest in the the above affldavit,wh1ch.s~d '
real property inVOlved -I nor a davit. shall state .' the:f:ur' 1Jlar~'
transfer in compliance with the value of 'the property 80 ex~aNed;
terms of any lease or contract upon and a tax shall be levied and'(iC) "
which a tax as imposed by this or- ed as/to each transfer. ,:
dinance has been paid or where Where the trapsactioninvolvea, is
_ ,..~ ~ ..",=, w.o ~.... . ,..~ with m ___ In'''' '_I
into prior to May 1, 1951, nor the to buy real property or any estate or
sale of any. grave or lot in an es- interest therein or contract right
tablished cemetery. thereto, and the selling price is not
"Seller" shall h1.d~de any indivi- stated in the instrument, the gJ:aIltol'
'dual, assignee, receiver, trustee in grantee or the agent pf eitherlllUlU
bankrUptcy; trust. estate, firm, co- byaffldavit, state the option' ,
partriership. joint venture. dub, intended and the tax levied b
company, joint stock company, bust- 4er shall be on such stated pl)ti9
ness trust, corporation, municipal or Price; PROVIDED, that If, upon
quasi~municipal corporation, associ- eeution and dellvery of instrUInen
ation. society. 'or any group of indivi- of conveyance or transfer pursuantl
duals acting as a unit, whether mu-to SUChOPtio. n, the actual consid.el'!!a. ...."
i'tual. co-operative, fraternal, non- ation passing ~ greater than' th.
,profit or otherwise, but shall not in- option price stated in the afflda
\e1Ude the United States or the State filed at the time the lease with 0 ,
of Washington, or any political sub- tion was executed, there is hereby
,divisions of the State of Washington levi~ and there shall be COllea..
and municipal corporations of this under this ordinance the tax: on such
._0.0 _. _____._.&._ _-.1--._.f._ +kA f.Trto\,.,
-'......,;.
; . ...z.
of , 196_.
!6J)J-.Jc~1 fi/~~
Notary Public in and for the State of Washington,
residing at Port Townsend.
'",
- - - . -.... -----., ------..--..- ........ ...,'-&,.,...,............,....1..,
or to .the United States, the State of affixed to the instrument or, wherering all of this period. That the full amount
Washington. or any political subdi- no tax is levied hereunder, a stamp
vision thereof or a municipal corpor- indicating such. c:., ~l '
~tion of tills State, nor a transfer by SECTION VI. '. $--L.L~_---.has been paid in full, at the
lappropriation or deeree in coDdem- It shall be the duty of the seller, e of $2.40 a hundred words for the first inser-
nation proceedings. 'brought by the within thirty days after the date of and $1.80 a undred words for each 'subse-
Unite d States, the State or a. ny l>>' sale to 1urnis h to. the treasurer, in nt insertion / ~ .
Utical subdivisions thereof, or a mu- triplicate. on forms to be supplied \
nicipal corporation, nor a mortgage by the treasurer, an affldavit eon- .
or other transfer of the interest in taining the fUll name and address of, .
real property merely to secure a the seller, .the fUll name andaddress . / -..L 4
debt. nor the assignment thereof, of the purchaser, the description of ,[ J..::J r;"...
nor any. transfer orC(!nveyaitce the real property in~lved, the date to before me thiSL~=~L__ -
made pursuant to an order of sale of sale or other transfer. the nature
by the Court in any mortgageoi lien of the transfer, and the sale price,
foreclosure proceeding. or upon '. eze- which' affidavit shall be subscribed
cntion qi judgment, or dee41n lieu and sworn to by the seller, buyer or
pf foreclosure to satisfya,mC>l'tgage the agent of either, before a notary
or a conveyance to the ':'~eral public, the treasurer, or his dUly
Ho~iI1g Adm1n1strationor Veteran's authorized deputy.
AdnlinlStration by .an ll~riZed Where the transaction Involves the
mortgalee made pUfsuant to a COD- exchange in whole or in part' of any
tract olinsurance or guaranty with real property or any estate or Inter-
the Federal Housing Administration, .e8ttherein or any contract right
llQr a transfer or assig'Juilent of a thereto for anY other rt!al,property
vendor's Interest in a contract for or estate or interest therein or con-
the sale of real property even tract right thereto . there sball'. ~
! though accompanied by a convey- med by or on llehalf of each gr,antor
'ance of the vendor's Interest In the the above affidavit, which .Wd affi.
real property In. VOIV. ed -j nqr a davi.t, shall. state... the;flll,r.;;' m....ar. . .ket.'ji
transfer in compliance with the valUe of the property so. ezchllilJed;
terms of any lease or contract. u. pon.. and. a..tax's.hall be .levied and....' COD,.'. ..eet>/:
which a tax as imposed by this or- ed as'to each transfer. .'
dinance has been paid or where Where the transaction involved, is
such lease or contract was entered a lease with an Option In the lessee,
'into prior to May I, 1951, nor the to buy real property or any estate or:
sale of any grave or lot In an es- interest therein or contract riglIt!
tabUshed cemetery. thereto, and the selling price is no~
"Seller" shall mclqde any lndivi- stated in the instrument, the grantor
'dUal,. assignee, receiver,. trustee Ingr a ntee .or th.e agent Of. either. sball. '.
bankruptcy, trust. estate, firm, co- by affidavit, state the option price
partnership, joint venture, club, intended and the tax levied hereun-
company. joint stock company, busl- der shall be on such stated opUo
ness trust, corporation. lJ1unicipal or price; PROVIDED, that if, upon elrI-
quast-municipal corporati()n, associ- ecUtion and delivery of instrument,
ation, society, 'or any groUp of ilidivi- of conveyance or transfer pw:suant.
duals acting as a unit, whether mu- to such option, the actual consider-
"tual, cG-ORllI'ative, fraternal, non- ation passing . ~greater than' thej.-
profit or otherwise, but shall not in- option price stated in the affidavit
clude the United States or the State med at the time the lease with o~
of Washington, or any political sub- tion was ex;eeuted, there is hereby
divisions of the State of Washington levied and there shall be con
. and municipal corporations of this ~ this ordinance the tax on. such
State. additional amount!l prior to the time
"::~ price"shall mean the the deed is accePted for recordInC;.:
.:consioeration, in money or anything PROVIDEDI'URTHER, that where,
iof value, paid or delivered or con- by the instrument of lease, the lease
'(tracted to be paid or delivered In reo payments lIo not apply on tile' u1
,: turn for the trapsfer nf the real mate sales price, the tax- levied'
'.~ property or estate "or interest therein hereunder shall not be payable until
~ and shall include the amount of any the option is exercised and'acceptec:t.
.~lien. mortgage, contract, indebted- Where the ,transaction Involved
:~ ness, or oher incumbranee given to constitutes a sale of standing; timber
:;:1 secure payment of the purchase under this ordinance and the selltDg
:~ price or any part thereof, or :remain- price is stated in such conveyance
:,~' ing unpaid on such property at the as being determinable In the future
'~time of such sale, Including the on the basis of footage removed' or
~: amount of any lien or encumbrance on a stumpage bastS, it shall- be
:~ .existlng against the property and duty of the seller to execute and tlle
,t agreed to be paid by the purchaser, with the County Treasurer the for
~' but' shall not Include the amount. of going affidavit stating, in: addition to
~ any outstanding lien or encum- the other requirements. the legal ~
: brance in favor of the United States, scription of the real property eft
the State, or a municipal corporation which such standing timber is IOeM-
for taxes, special benefits, nr 1m- ed and an estimate. ta, the' best of
provements. his knowledge, or the selling price
PROVIDED, From and after June ultimately to. be received and sban
9, 1955, as used in this ordinance, pay to the County Treasurer _<fer
.the term "Sale" shall have its or- this ordinance a sum equal ,to Ofte
dinary meaning and shall include per cent of such estimated seRIn
any conveyance. grant, assignment, price, which sum shl!ll' not be cred-
quitclaim or transfer of the owner- ited by the treasurer to the school
ship of or title to real pI'Operty, in; fund but ,shall be retained' In a'sepa..i
cluding standing timber, or any .es- rate account. On the expiration date
tate or interest therein for a valu- of such timber contract, if not ~
able consideration, and any contract tended, or at the time cutting and
for such conveyance, grant, assign- removal is completed', whichever is
ment, quitclaim, or transfer, and earlier, it shall be the duty of the
i any lease with an option to purchase seller to execute and tlle with the
.: real property, including standing county treasurer an additiODal ~
. timber, or any estate or interest davit in the above form settlonC eut
:, therein or other contract under the selling price actually paid. 10
~" which possession of the property is the event such amount results in a
1 given to the purchaser, or any other tax greater than the sum there1&-
!: person by his direction. which title fore paid on the estimate the seller
; is retained by the vendor as security shall pay such adtHtional amount to
i for the payment of the purchase the county tr.easurer who' shaD
I price. thereupon plaee this &momtt, to-
e The term shall not include a trans- gether with the sum originally de-
S fer by gift, devise, or inheritance, a posited, to the credit ef the sehocll
; transfer of any leasehold Interest fund in the 1I8UlIl manner. In the
~. other than of the type mentioned event such amount be less thaft the
'i above, a cancellati()n or forfeiture of original estimi\'te tile, treasurer is
I the vendee's interest in a contract hereby directed' to. rebind the _cess
:, for the sale of real property whe- payment to the taXpayer . aDd credit
,: ther or not such contract contains the balance' to the school fUDd a.
, a forfeiture clause, or deed in lieu above.
,..# .fI^~^'I'O.............a ft_ ~ --.ft'+dOGA n....
O~U""" UI-.
of : . .,... ", 196 ...:2...:
!d)~1#~
Notary Public in and' for thieState of Washington,
residing at Port Townsend.
lof Washington, 'Or any poJ1t1Cal SUD- tion was executed. . there 18 nereDy'
idivisians 'Of the State 'Of Washington levied and there shaD be coll
.;lnd municipal carporations of this under this 'Ordinance the tax an. such
'state. additianalamaunt!! prior to the time
'.:~lling . price" shall mean the the deed is aClCePted far record1ng;
.consideration.. in maney or anythiGg PROVIDED rURmER, that wh~,
;af value, paid 'Or delivered or con- by the instrument 'Of lease. the lease
itracted ta be paid or delivered in re- payments jIa nat apply an tI1e' ul
turn far the tra~fer of the real mate sales price, the tax leVied
property 'Or estate 'or interest therein hereunder shall not be payable untn
nd shall include the ~t of any the aptian is exercised and' acceptled:.
lien, martgage, contraet, indebted- Where the. .transactian involved
ness, 'Or aher incumbrance liven to constitutes a sale 'Of standint ttml)er
secure payment of the purchase under this 'Ordinance and the selllDg
price 'Or any part thereof, or rematp.. price is stated in such conveyance
ing unpaid an such property at the as being determinable in the :future
. time 'Of such sale, including the 'On the basis 'Of footage remoVed Dr
amaunt 'Of any lien 'Or encumbrance an a stumpage basIS, it shaU be
existing against the property and duty 'Of the seller to execute and' tile
agreed to be paid by the purchaser. with the County Treasurer the fo
but shall n'Ot include the amount of going affidavit stating, in' ~on to
any 'Outstanding lien 'Or encum- the ather requirements, the lelflll de-
brance in favor 'Of the United States, scriptian 'Of the real property &n
the State, 'Or a municipal corporatian which such standing timber is teeM-
far taxes, special benefits, 'Or 1m- ed and an estimate, la, the. best 'Of
provements. his knawledge. 'Or the selling price
PROVIDED, From and after June ultimately .to be received and: shaD
9. 1955, as used in this ordinance, pay to the Caunty Treasurer under
. the term "Sale" shall have its 'Or- tb1s 'Ordinance a sum equal. to one
dinary meaning and shall include per cent 'Of such estimated .
any canveyance, grant, assignment, price. which sum shl!11' not be.cred'-
quitclaim 'Or transfer of the 'Owner- ited by the treasurer to the scbool
ship of 'Or title to real property, in,. fund but ,shall be retained in Ii'
eluding standing timber, 'Or any es- rate accaunt. On the expir&tion date
tate 'Or interest therein far a valu- 'Of such timber contract. if not ~
able cansideratian, and any contraet tended, 'Or at the time C1,ltting and
far such. canveyance. grant, assign- remaval is completed. whichever is
ment, quitclaim. 'Or transfer, and earlier, it shall be the duty of the
any lease ~th an aptian to purchase seller to execute and' flle witb the
real praperty, including standing county treasurer an additiOnal affi-
timber, 'Or any estate 'Or interest davit in the above form settk1g &I1t
therein 'Or ather contraet under the selling price actuall'y peid. lD
which possession 'Of the property is the event such amaunt resalts in a
, given to the purchaser, 'Or any ather tax greater than the sum thereto-
persan by his direction, which title fare paid an the estimate the seller
t is retained by the vendor as security shall pay such addltl.onal amount to
,far the payment 'Of the purchase the caunty treasurer who' shaD
I price. thereupon plaee this amollftt, to-
The term shall not include a trans- gether with the sum ertctnaIlY de-
fer by gift, devise, 'Or inheritance, a posited, to the credlt crf the sehooI
transfer 'Of any leasehOld interest fund in the usual marmer. In the
\ ather than 'Of the type mentianed event such amount be }less thllD the
I above, a cancellation 'Or forfeiture 'Of 'Original esUma,te the treasurer is
the vendee's interelrt in a cOntraet hereby directed to rebind the _cess
far the sale at real property whe- payment to tile tui>ayer . aDd eredit
ther <i,rnat such contract contains the balance' to the llChoOl bmd a.
a farfeiture clause, 'Or deed. in ~eu above.
()f .fOreclasure . of . a mortgage 'Or $I!:CTION . "U.
the assumption by a grantee of the The trees:iIl'er sl\a1! retain and file
balance awing an an 'Obligation the ar1glpa1 of. IRIeh afMavit and
Which is secured. by a mortgage or shan funIislt oDe CON. to thecountyj
; deed in' lieu' 'Of fOrfeitui'e. of the assessor.
if vendee's interest <~+~QC)t c#, .' S~{"")V ",nt. ....... .
,-l.sale where no consiileration passee . FliibIlre tit f1B.'*h 81icb ama.vltto
:;fatherwisear the partition of propel'- the! tIe8surer..~ thirty c1a1B a1
-( ty- by tenants in ~mman by agree- tet'. J$8le shall~. ~.JDfI!demeano
;ment 'Or as the iesult 'Of a court .de- and~ UPOD COIlVidl-~f, tb
cree . apy transfeJ', canveyance, orseDilt shaD.bltc.ftDednotless than ten
assignntent 'Of property 'Or interest nO. mo~e . ~ fifty do'nars.
in Praperty from 'One spouse to the SECTION 1)(.
ather in accordance with the terms Any person'Jtnowinlrly awe
'Of . a decree 'Of c;Uva'rce 'Or in fu1fl11- flWielY to. aDY. stlltement 'Of. any ma-
ment of a praperty se~ement a terial matter in. such affidavit shall,.
ment incident thereto, the ass upOn convletion thei'eOf, in addition
ment 'Or ather tranSfer 'Of a vendar"s.to any peIU!l~ imPosed by the l.a
interest/in a cantract far the sale of of the State. of Washington, be
real property. even thaugh accom- not leftrthan ODe hundred nar m,
panted by a conveyance a.. the ve than~. hunctred dollars.
dar'sinterest in the real property in- . SECTION X.
valved, transflll'S by appropriation 'Or The tax imposed hereunder
decree in candemnation proceedings become due andlNlYable immedia
braUght by the United States, the at the time of sale, if not sa ~.
State Or any political subttivision wlthin thirty days thereafter, IIh
thereof. 'Or a municipal corpOratian, bear interest and penalty at the
a martgage 'Or ather transfer of an rate of one per cent per ,manth from'
interest iD. real property merely to date of sale, which interest and
'.: secure a debt, 'Or the assigntnent penalty sba11 be added to the tax
thereof, any transfer or conveyance and likewise bear interest and pen-
l made pursuant ,to an 'Order af.sale alty thereafter.
. by the court in any martgage 'Or' lien SECTION XI. ,
fareclasure proceedings 'Or upon ex.... The proceeds of the tax imposed
, cutian 'Of a. judgment, 'Or deed in lieu hereunder shaD be credited .to tb
'Of fareclosure I to satisfy a martgage, county schOol fuDd monthly for di&o
a canveyance to the federa1h01:ISingtributian to the school. districts e&\
, administratian 'Or veterans' admini- titled thereto, fROVIDED: that ~
, stratian by an authorized martgagee per cent 'Of the proceeds of this.
. made pursuant to a cantract of in,. shall be credited to the County eur.,
surance 'Or guaranty wlth the federal rent Expense Fund, aut of which an
hOusing administration 'Or veterans' cost and expense at a~
administratian, nor a transfer in this 'Ordinance, Including COllt 'Of
campliance with the terms of a printing stamps and forms of a .
lease 'Or cantract upon wb1ch the tax davits and ~ and ather torm.
as imposed by this chapter has been which may be necessary, shall
paid 'Or where the lease or contraet paid.
was entered into prior to the date SECTION XII.
this tax was firIIt imposed, nor the This 'Ordinance ill deemed sevef\o;
sale of any erave or lot in an estab- able and any declaration by
M21
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ..~
School District No. .!:I.r..m of Jefferson County, Washington, at a meeting of said Board
iI /J~ A~~P;
on the 11/....... day of .....tL:.~.~...mm..' 19S.le..;t...
RESOLUTION
WHEREAS, a public hearing was held in .....~~..m. School D' .ct No.
.......!fJr:. of Jefferson County, Washington, on the ....LI....... day of ..... ... ..~. __..............
19'.U.2,.. for the purpose of discussing the need for support of the school of said district,
NOW, THEREFORE, Be it Resolved by the Board of Directors of ~....
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 19.60.6.-19'.~3 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, 195'1.
SIGNED this ./t1...'!... day of ..mm.~~................ 19'..((.~
:~:Z.... ..........................---..-
.......~.~....~...................
...~...~~.......
~~::.........._.
Board of Directors of ...~
School District N o. ..!I~... of
Jefferson County, Washington
M21
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ~:::.(-iJ?.4.~
School District No. ....~..... of Jefferson County, Washington, ata meeting of said Board
on the .J~~~day of ...\\.p.tit:...................., 19~.Y:
RESOLUTION
WHEREAS, a public hearing was held in .~..~~,l~Q..... School District No.
.....f~.. of Jefferson County, Washington, on the ..J.'-J..J!:f:. day ofu'*1?1':'i.'-..m___.___........
195?1:., 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 ~e"..A....~.~
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 195......-195...... 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 ...t3:-.rk. day of ....A--f.nL..........--.................. 19~k
.........................................................................................................................................-..
...e.~..
Board of Directors of (Jlu./iir:~~
School District No. ....,f?Q...... of
Jefferson County, Washington
M21
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Direetors of ........Q~~g~.m..........
School District No. .~~........... of Jefferson County, Washington, at a meeting of said Board
on the .~~... day of .m..~~...................., 19~.....
RESOLUTION
W~EREAS, a public hearing was held in ........m....9.~=~..................... ~c~ Distriet No.
..._...~....... of Jefferson County, Washington, on the ........~....... day of .........P............................
19'2..., for the purpose of discussing the need for support of the schools of said district,
NOW, T~E~EFORE\.Be it Resolved by the Board of Dir~ctors of ...~~~.~:~~..:..................:.
School Dlstnct No. ..H-2...._..... of Jefferson County, Washmgton, that a need eXists for addI-
tional funds for the support of the schools of said district during the 195~g..-195.~~. 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.
10th A i1
SIGNED this ................ day of ..m.....~....m.........___.............___. 19~....
.~~~~
d iL, A
...C'..--1..:~ka....................................
.~/UI) /7[. ~
............::: r- ~~....._.. --....-.................................................... --..................................
Board of Directors of ....~~!.~~.~.............
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 ....P.Q,X';t...T..ow.naend........
School District No. .....__5.0...... of Jefferson County, Washington, at a meeting of said Board
on the __.~.tb.... day of ............Ap.r.il.............., 193..~.~.
~ESOLUTION
WHEREAS, a public hearing was held in ............r.2r.:t;..:r:2!'!n~~mL............. School District No.
......~~...... of Jefferson County, Washington, on the ..__~:th...... day of .........e..P.rJ.J.....................
19~..P.~, 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 ........f.Q.r.t...T.9.~l?~t\d........
School District No. .._~Q....__... of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 195t6.2...-191..6.3. 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, 195'1.
SIGNED this ..9th........ day of :...........Apr.il............................ 196c62..
~~z:::::::::..:::::::
~.7.-.J...d"~........
Board of Directors of ....Ear.t..XaWDsend....
School District No. ...5Q.......... of
Jefferson County, Washington