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HomeMy WebLinkAboutXVII (1 61) ORDINANCE NO. XVII ORDINANCE RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON HI IT ORDAIMlD by the Board of County Commissi one rs of Jefferson County, State of Washington, that Ordinance Number XvIris hereby adopted as follows: SECTION I "Sale" shall have its ordinary meaning and shall in addition include .., conveyance, grant, assignment, quit-claim, or transfer of ownership of .r title to real property, including standing timber, or any estate or interest therein, for a valuable consideration and any contract for such grant, assignmen' quit-claia or transfer and any lease with an option to purchase real property, 1_11ullng standing timber, or any estate or interest therei n or other contract ...r which possession of the property is given to the purchaser or any other ,erson by his direction while title is retained by the seller as security andthl t.pent of the purchase price, but shall not include transfers by gift, dense, 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 munici.p. 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~ made pursuant to an order of sale by the Court in any mortgage or lien foreclosu: proceeding or upon execution of judgment or a deed in lieu of foreclosure to sat: fy a mortgage or a conveyance to the Federal Housing Administration or Veterans' Administration by an authori zed mortgagee made pursuant to. a ccntract of insuranc or ~aranty wi th the Federal Housing Administration, nor a transfer or a.ssignmen1 of a vendor's interest in a contract for the sale of real property even though accompanies by a conveyance of the vendor's interest in the real property involv4 *****, 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. "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 Uru.ted States or the State of Washington, or any political subdivision of the State of Washington and aunicipal corporati ons of thi s State. "Selling pri ce" shall mean the consideration, in money or anything of val ue, 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 pri ce or any part thereof, or remai ning unpaid on such property at the time of such sale, including the amount of any lien or encumbranc existing against the property am a greed to be paid by the purchaser, but shaJ:l not include the amount of any outst8.l'lding lien or encumbrance in favor of the United States, the State, or a municipal corporation for taxes, special benefits, er 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 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 retai ned by the vendor as security for the payment of tJ purchase price. , ..i, . . . The term Shall not inc 1. a transfer by gift, de\ ;e, or inheritance, a tranafer of any leasehold interest other than of the type menti oned above, a c'ancellation or fortei ture of the vendee's interest in a contract for thesale ot real property, whether or not such contract contains a forret ture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grant.. of the balance owing on an obligation which is secured by a mortgage or deed tin lieu of forfeiture of the vendee's interest in a contract of sale where no ccmsideration passes otherwi se 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 contract for the sale of real property, even though accompanied by a conveyance of the vendor's interest in the real property 1n'Yol'Y1 transfers by appropriation or decree in condemnation proceedings brought by the United States, the State or any pilitical subdivision thereof, or a municipal corporation, a mortgage or other transfer of an interest in real property merely secure a debtl or the assignment thereof, any transfer or conveyance made pursuaJ to an order 01' sale by the court in any mortgage or lien foreclosure proceedings or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a aor1 gage, a conveyance to the Federal Housing Administration or Veterans' Administra- tion by an authorized mortgagee made pursuant to a contract of insurance or guar- a~ with the Federal Housing Administration or Veterans' Administration, nor a transfer in compliance with the terms of any lease or contract upon which the tal as imposed by this Chapter has been paid or where the lease or contract was enter ed into prior to the date this tax was first imposed, nor the sale of any grave or lot in an established cemetery, nor a sale by or to the United States, this S~ate or any political subdivision thereof, or a municipal corporation of this Srate. SECTION II. There is hereby levied and there shall be collected by the Treasurer on eac sale of any real property situated in Jefferson County a tax equal to one per cent of the selling pri ce. 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 in'Yolved, until paid and may be enforced by the Tre8sueer in the manner prescr! bed 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, togethez with interest, penalty, and costs Shall have been recovered. SEC TION 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 stlUlp or stampe evidencing satisfacti on of the lien imposed hereunder and shall further 1aalie a receipt a cknowledging 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. .0 instrument of sale or conveyance, a tax on which is imposed by this ordin- aD". &ball be accepted by the County Auditor for filing or recording until the tax ahall 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 containing the full name and address of the seller, the full .... 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 w.hich affidavit shall be subSCribed and sworn to by the seller, 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 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 ther to, there shall be f lled by or on behalf of each grantor the above affidavit, which said affLiA.vit shall state the fair market value of the property so exchanged, and R tax shall be levied and collected as to each transfer. Where the transaction involved is a lease with an option in the lesee to buy real property or any estate or interest ~~erein 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 interned and the tax levi ed hereunder shall be on such stated option pri ce; PROVIDED, that if, up: 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 affidavi t filed at the time the lease wi th option was executed, there is hereby levied and there shall be collected under t his ordinance the tax on such additional amounts prior to the time tne deed is accepted for recording;PROVIDED 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 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 deter. minable 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 tbl 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 recei ved and shall pay to the County Treasurer under t his ordinance 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 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 a ctually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate tN 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 credl1 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 rete.i n and file the original of such affidavit and shall furnish one copy to the county assessor. 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 nft,y dollars. SECTION IX. Any person knowingly swearing fals{~ly to any 5 tatement of any material matter in such affidavit shall, upon conviction thereof, in addition to any pen~ imposed by the laws of the State of Washington, 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 paid within thirty days thereafter, shall bear interest and penal ty at the r ate of one per cent per month.trom date. of sale, whic interest and penalty shall be added to the tax and likewise bear interest and penalty thereafter. SECTION :n. The proceeds of the tax imposed hereunder shall be credited to the count aehool 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 affidav 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 effec on the remainder of thi S ordi nance. SECTION XIII. This ordinance is necessary for the immediate support of county government and its existing public institutions and shall take effect May 1, 1961, and shall remain in effect until and including May 1t 1962. AOOPTED This 24th day of April, 1961. BOARD OF JEFFERSON COUNTY COMMISSIONERS ~~~ ~~ man .... ATTEST: SEAL Cl.G NO'TI~E OF TIMI; AND PLACE OF for the sale of real property wile- ~E::::t.~~R ltt~~l~~EOF ~~J:i~; ~~~e~O~f1oat.eo~~:: No.n~'tSJ'EREBY GIVEN. that of foreclosure of a Jrtg~~ orl bn ?t!lo~y, th'ii 24th~ay of April, at theaSSUlIlPtion by a cranteeof the the hc:>ttt of 10, o'clock in the forenoon balance 'owing ,on an obligation of saId day, at the Commissioners' which is secured bya mortgage or Room at the Courthouse in the City deed in- lie.u of forfeiture of the of Po~ Townsend, Jefferson County, vendee's interest in. a contract .of Washington, a public hearing will be sale where no consideration passes held on a proposed ordinance to be otherwise or the partition of proper- adopted by the. Board of County ty by tenanis in common by agree- Commissioners for said Jefferson ment or' as the result of a court de- County relating to the sale of rea cree any transfer, conveyance or OMAS W CA FI . estate and levying an, excise tax assignment of property or inU;rest . . MELD, bemg sworn, says he thereon when and where any person in property from one spouse to the he Pubhsher of the Port Townsend Leader, a may appear and be heard for or other in accordance with the terms~klY newspaper which has been established against the adoption thereof. of a decree of divorce or in' fulflll- lished in the English language and circulated Such pro~sed ordinance is in ment of a property settlement agree... tinuously as a weekly newspaper in the town words and fIgures following to wit: ment incident thereto, the assign- ort Townsend in said County and State and , 'ORgRDINANCE NO. XVII ~ent or .other transfer. of a vendor's I general circul~tion in said county for more INANCE RELATING TO mterest m a contract for the sale of . (6) th . t th d SALES OF REAL ESTATE AND real property, even though accom-~t SIX. mon s I.'rlor 0 e ate of the first LEVYING panied by a conveyance of the ve~" c~tlOn of the Notice hereto attached, and that AN EXCISE TAX THEREON dor's interest in the real propeFty bt-,sald Port To~nsen . . ,s on the 27th BE IT ORD~E:O by the Board volved, transfers by appropriation or]levied and there Shall be. COll~ted' al newspaper (!f County CommISSIoners of Jeffer-decree in condemnation proceedings un~er this .ordinance the tax ons .' rson County son Coun~y, State. of Washington, brought by the United States,. the ~!I~tional amounts prit!r ~ the ~'.' of the ' that Ordinance Number XVII is State or any political subdivisl.on ~e deed. is accepted. fOr ~eco~;j hereby adopted as follows: thereof, or a municfpal co~ration, ,?ROVIDED FURTHER. that whe~' SECTION I a mortgage or other transfer of an by the instrument of lease, the leasl!i. "Sale" shall have iis ordinary interest in real property merely to payments do not a~ly on the.u1~ meaning and shall in addition in- secure a debt, or the assignm~t .l11ate sales. price. the u,uc Il!vi~, elude any conveyance, grant, assign- thereof, any transfer or conveyaJtCe hereunder. sliaD.. not 1lepayableim .' ment, quit-claim, or transfer of own- made pursuant to an order of sale the, option is exercil!ed' iand ac~., ership of or title to real property, in- by the court, in any mortgage or lien.. . ~e the transaction invol1' . cluding standing timber, or any es- foreclosure proceedings or upon e)ti!- cOnstitutes asale'of stanc:linJ'tfu!. tate or interest therein, for a valu- cution of a judgment, or deed'in uciu under this ordinance and.the seHinC. able consideration and any contract of foreclosure to satisfy a mortgage, priCl! ,Is stated in such conveya,nce fQr such grant. assignment, qui~ a conveyance to the federal housing~Sl)eing determinable in. the cI~im or tr~nsfer, and any lejlse ad~stration. or vetera!lll' admint- ontb'e basis of. ~taW'e~mOvec:lot ntire issue of WIth an option to purchase real stration by an authorized mortgagee on a stumpare 'Sf(lin be the e ent th f ,....property, inclUding standing timber, made pursuant to. a contract of. in- duty of ,theseller,~and filii m ereo or any estate or interest thereiI1 or surance or guaranty with the federal 'w!th the County the fore- other contract under which posses- housing administration or veterans' going affidavit staUrlt, ill addltiolt ve weeks be- sion of the property is given to the administration, nor a transfer in the ~ther requirem.eii~. - legal de; , P?I'ch:aser. or any other person by compliance with the terms of any scription of the real property 0 . his direction while title is retsined lease or contract upon which the tax which such stanc:Ung timber is loea by the seller as security and the as impOsed by this chapter has been ed ~ all ~te, to. the best of payment of the purchase price, but paid or where the lease or contract his knowledge, or the, 8e11ftig price. shall not include transfers by .gift, was entered into prior to the date ultimately to be received and shaD devise, or inheritance,' nor a sale by this tax was first imposed, nor the pay,~ ...~.c:ounty. Treasurer under or to the United States, the State of sale of any grave or lot ill an estab- tI:$ ~n.eea SUIIl equal to one. t . d Washington. or any political subdi- Ushed'cemetery, nor a sale by or to ~rl~ent OfSUCD estimated s a Sal ~ews- vision thereof or a municipal corpor- the United States, this state or any price, which sum'.-S.Iul1l. not . be ts subscn.bers ation of this State,nor a transfer by political subdivision thereof, or a ~by the treas~ to the sl;:hool full amount .appropriation or decree in condem- municipal corporation of this state. flU!!I bU~Sh.all be retained inase}'ja nation proceedings brought by the SECTION II. rate~~i:U1t. On t!leexplration date. . full t th United States, the State or any P!l- There is hereby levied and there ofSU:cl1timber contract, Unote](. m . ,~ e litical subdivisions thereof, or a mu.. shan be collected by the Treasurer tended, .or at the ~e cu<<,lrii<and e first InSer- nicipal corporation, nor a mor'tJage on each sale. of any real property removal is comple~.whii;lbev:eJ.".. ~each subse- :~af~~~;r~;Sf~.re::lyth*:o in;:J:: ~~~::e~ ~neJ~.:r::t ~':: s~ci: ::u~:rto it..exe.. Sh~te~.lut.the~u~.Wl.'..'~. f,:e.......l~. debt, nor the assIgnment thereof price. county treasurer an addition8l am. lLV/ nor . any transfer or conveyanc~ S~CT.ION III. davit in"'tIie above form se~ out ~ made pursuant to an order of sale The tax iinPosed by this ordinance the selling price actually paid. In I I/'/. by the~urtin any mortgage or lien shall be the obligation of the seller the event such amount ],"esults in a e this1-~ for~closure proc:etlding or upon exe- and ~e treasurer may proceed to ta~ greater thllll the sum. thereto- ---- cution of judgment, or deed in Ife.u collect the samefram the seller by a fore paid on the. estimate the seller / of foreclOSure to satisfy a mortJage civil action for debt; PROVIDEO. shall pay such. a.dditional amount to 1_. or a .conveyancj! to the Federal the tax. shall. also constitute a lien.the county treasurer who.. shall. -.... I HO.USin. g Admim...Slratio.n or Vetera.n's against the real propert)" the sale of thereupon Place. this amount, to-, ."// ,-r- -Administration. by an authorized which is involved, until paid and gether with the sum originally de.- ,"I;;r~~ mort:gag~e ~~de pursuant to a co~ may be enforced b)" the treasurer in posited, to the credit of the school.. -- tract of ~ural1ceor guaranty with the manner pr~cril:led for the fore- fund in the usual manner. In the :f ;v~shingtoa' the Fedel"al Housing Administration, clOSure of mort(ages; PROVIDED event such amount be less than the or ownsen, nor a ~ansfel" or, assignm~nt of a FURTHER, an ~tion on the part original .estimate the.treasurer ill vendor s interest m a contract f9r of the treasurer to pursue one reme- hereby directed to refund the excess the sale of ..~~aJ,. Pro.perty even dy shall in ni) eyent. operate to waive payment to the taxpayer and credit though accom~aliied b)" a.. convey- his I"tght to. pursUe the other remedy the balance to the school fund as ance of the vendor's interest in the until the ftill tax, together with in- above. I real property involved. ~. nor a terest, pella-lilT, and costs shall have SECTION VII. transfer in C()lIlplianci! with the been recovered. The reasurer shall retain and file terms of any lease or contract upon SECTION IV the original of such affidavit and v.:hich a tax asilIlpose!f by this or- The tax heretn levied ~hall be aid shall furnish one copy to the county dinance has been. paid or where to and collected by the treas~er assessor. ~uch lease or contract was entered who shall cause to be affixed to th . SECTION VIII. Into prior to ll,{ay I, 1951, nor the instrument of sale an appropria~ .Failttte to furnish such affidavit to sale of any grave or ,lot in an es- stamp or stamps evidencing s tis- the treasurer within thirty days' af-. tablished cemetery facti f .' a ter sale shall be a misdemeanor "Seller" shall include any indivi- der ~~d oSh:.te lien e~posed heretm- and, upon conviction thereof, the dual, assignee, receiver, trustee in acknowledging r:h :~e:t r:..~= seller shall be fined not less than ten bankruptcy, trust, estate, firm, co- receipt shall be evidence of, the a~ nor more than fifty dollars. i partnershiI?'. joint venture, club, isfaction of the lien imposed her:tm- SECTION IX. company, Jomt stock company, busi- d~ and may be recorded in th Any person knowingly swearing ness trust, corporation, municipal or manner prescribed for ....."'~ faisely to any statement of any ma- quasi-municipal corporation, associ- satisfaction of mo . reco.~... terial matter in such affidavit shall, ation. society, or any group of indivi- SECTI~a~es. upon conviction thereof, in addition duals acting as a unit, whether mu- No instrument of sal~ or con to any penalty imposed'by the laWS,' tual, co-operative, fraternal. non- ance a tax on which is im vey- of the State of Washington, be fined profit or otherwise, but shall not in- this ~rdinance shall be po~~ ~y not less than one hundred nor more' - elude the United States or the State the county auditor fo :;;::;;t y than five hundred dollars. o! Washington. or any political sub- cording until the taxS~1l hav:~e- SECTION X. divisions of the State of Washington paid and the stam I) ta en The tax imposed hereunder shall and municipal corporations of this dencing such pa~en~ s ha~~ ~- become due and payable immediate- State. affixed to the i trum then ly. at the time of sale, if not so paid """""'nd '" h n ns en or, w re WIthin thirty d th after I ~'6, prIce s a mean the no tax is levied hereunder a sts ays ere . Sh.all ____ _, ' mp bear lnt...r....t ,onil nf"n"ltv ..t th.. FFIDA VII OF PUBLICA liON TE OF WASHINGTON} TY OF JEFFERSON ss. _day of ;~ it y '"... . ... 1 tr' t 'U.l,lS JUlUW1t:UJ:;t::', U1" ioU" _ZSt::'.LLU.lK _ .1J"".J\,.."e d f payment of the purchase price, but paid or where the ease or con aCultimately to be received and shall __ ay 0 shall not include transfers by gift, was entered into prior to the date pay. W.tl1e County. Treasurer under devise, or inheritance, nor a sale by this tax was first imposed, nor the thisQi'dIIuu1ce a swn equal to one 'd _ or to the United States, the State of sale o~ any grave or lot tn an estab- per ~t of SUch estimated selling at sal I!ews Washington, or any political subdi-lished c:emetery, nor a saleby or to price, which sumsha1I not be cred,; ts subscnbers vision thereof or a municipal corpor- the. Umted States, this state or anytllc:f by the treaSlll'er to. the school full amount ation of this State, nor a transfer by political subdivision thereof, or a fund but..Shall be retained in a. sePa- appropriation o.r decree in condem- municipal ~~~~g~n Iff this .state. rate ItllCOUI1t. On ~~tratiOn. date in full at the nation proceedings brought by the .' of such timber COIitr-act, if. tl9tex- fir 't . United States, the State or any.P9- There is hereby levied and there tended; or at the ti:tne cU~.aIld e s mser- litical subdivisions thereof, 01" a mu- Shall be collected by the Treasurer removal is completed, whi~hever is' each subse- :c,:ge:ofrP:.:~ti~.~.n~f.n.:e a.inm;~esta. g~.. ~~=t:: :nal~.e..tt.f.ers a:~ ~~~roi:: :::i~erioit..exe.Sh:te.~n the.~...fi1~Irty.'.wi......~....fth. e. ~. real property merely to secure a eq.;ml.to one per cent of the selling county treasurer an addition~ liffi- Mr" debt, nor the assignment thereof, pr ceo . '. davit in"the above form sett:fug out nor any tr.ansfer or conveyance .S~CTION III. the selling price actually paid. In I r L made pursuant to all order of sale The tax imposed by this ordinance the event such amount results in a Ie this-L~ by the eourtill aur mortgage or lien shall be the ob~ation of the. seller ~ greater than the sum thereto- r foreclosure proceeding or llpon exe- and t!te treasurer may proceed to fore paid on theesttmate. the seller cutIon of judgmeilt, or deed in 1fell <:?~ect the same from the seIler by a shall pay sucl\. additional amount to Df foreclosure to satisfy a mo~age Civil action for debt; PROVIDED, the county treasurer who shall or a conveyance to the Federal the tax .shall also constitute a lien thereupon place this. amount, to- " /'/ .-r- Housing Administration or Veteran's against the real property, the sale of gether with the sum originally de- ,I~/,?-1'~ "Administration by an authorized which is involved, unill paid and posited, to the credit of the school . n mortgagee ll?-ade pursuant to a co.n- ll?-ay be enforced llY the treasurer in fund in the usual manner. In thetfrtW..ghingto d' trli.;t Ofinsqrance or~aranty with the manner pre!!~bed for the fore- event such amount be less than the 0 wnsen . the Fedllral. Housini, Ad'IIlinistration, clospre of mo~ages: PROVIDED original estimate the. treasurer is nor a transfer or assignment of a FURTHER, an election on the part hereby directed to refund the eXCess vendor's intere!!t in ll. contract. f9r of the treasurer to pursue one reme- payment to the ,taxpayer and credit the sale of ..,rea1. property e.vendY shall in noe.~nt operate to waive the balance to the school fund as, though accompanied llY a. conve~- his .riebt WPUX'!!.11f: ~e other remedy above., ' anee of tbe vendor's interest in the until the fun. tllJtt together with in- SECTION VII, real property invcllveci-,. nor a terest, pe~al~y, and costs shall have The reasurer shall retain and me transfer in c('lIl1plialice with the been recovere.d.. . the original of. such affidavit and terms of any lease or ~ontract upon SECTION IV. shall furnish one copy to the county which a tax as }tJl.pOsed by this 01'- The tax herein levied shall be paid assessor. dinance has beehpaid or where to and collected by the treasurer SECTION VIII. sUch lease or cOntract was entered who Shall cause to be affixed to the Failure to furnish such affidavit to inio prior to 14ay I, 1951. nor the instrument of sale an appropriate the treasurer within thirty days a1- sale of any grave or .lot in an es- stamp or stamps evidencing satts- ter sale shaiI be a misdemeanor tablished cemetery. faction of the lien imPosed hereun~ and, upon conviction thereof, the "Seller" shall include any indivi- der and shall further issue a receipt seller shall be fined not less than ten dual, assignee, receiver, trustee in acknowledging such payment which nor more than fifty dollars. . ' bankruptcy, trust, estate, firm, co- receipt shall be evidence of the sat- SECTION IX. partnership, joint venture, club, Isfaction of the lien imposed hereun- Any person knowingly swearing company, joint stock company, busi- der and may be recorded in the falsely to any statement of any ma- ness trust, corporation, municipal. or manner prescribed for recordU1g terial matter in such affidavit shall, quasi-municipal corporation, associ- satisfaction of mortgages. upon conviction thereof, in addition ation, society, or any group of indivi- SECTION V. to any penalty imposed'by the laws duals acting as a unit, whethermu- No instrument of sale or convey- of the State of Washington, be fined : tual, co-operative, fraternal, non- ance, a tax on which is imposed by not less than one hundred nor more' profit or otherwise, but shall not in- this or.dfnance, shall be accepted by than five hundred dollars. elude the United States or the State the county auditor for fWng or re- SECTION X. of Washington, or any political sub- cording unill the tax shall have been The tax imposed hereunder shall divisions of the State of Washington paid and the stamp or stamps evi- become due and payable immediate- and municipal corporations of this dencing such payments have 'been ly at the time of sale, if not so paid State. affixed to 'the instrument or. where within thirty days thereafter, shall "Selling price" shall mean the no tax is levied hereunder, a stamp bear interest and penalty at the consideration, in money or anything indicating such. rate of one per cent per month from of value, paid or delivered or con- SECTION VI. date of sale, which interest and tracted to be paid or delivered in re- It shall be the duty of the seller, penalty shall be added to the tax ' turn for - the transfer of the real within thirty days after the date of and likewise bear interest and pen- r property or estate or interest therein sale to furnish to the treasurer, in alty thereafter. . and shall include the amount of any triplicate, on forms to be supplied SECTION XI. i lien, mortgage, contract, indebted- by the treasurer, an affidavit con- The proceeds of the tax imposed' ness, or oher incumbrance given to taining the full name and addrfi!ss of hereunder shall be credited to the: secure payment of the purchase the seller, the full name andaddress county school fund. monthly for dis": price or any part'thereof, or remain- of the purchaser, '. the description of tribution to the school districts en-: ing unpaid on such property. at the the real property involved, the date titled thereto, PROVIDED: that one time of such sale, including the of sale or other transfer, the nature per cent of the proceeds of this tax: amount of any lien ot encumbrance of the transfer, and the sale price, shall be credited to the County Cur-: existing against the property and which affidavit shall be subscribed rent Expense Fund, out of which alli agreed to be paid by the purchaser, and sworn to by the seller, buyer or cost and expense or administering but shall not include the amount of the agent of either, before a notary this ordinance, inclUding cost of any outstanding lien or encum- public, the treasurer, or his duly printing stamps and forms of affi-, " brance in favor of the United States, authorized deputy. davits and receipts and other fornu. the State, or a municipal corporation Where the transaction involves the which may be necessary, shall bel for taxes, special benefits, or im- exchange in whole or in part of any paid. ! provements. real property or any estate or inter- SECTION XII. ' PROVIDED, FrOm and after June est therein or any contract right This ordinance is deemed sever- 9, 1955, as used in this ordinance, thereto for any other real property able and any declaration by any the term "Sale" shall have its or- or estate or interest therein or con- court that any section or sections, or dinary meaning and shall include traet right thereto there, shall be portions thereof, are invalid, shall any conveyance, grant, assignment, filed by or on behalf of each grantor have no effect on the remainder of 'quitclaim or transfer of the owner- the above affidavit, which said affi- this ordinance. ship of or title to real property, in- davit shall state the .fatr market SECTION XIII. cluding standing timber, or any es- value of the property so exchanged,' This ordinance. is necessary for tate or interest therein for a valu- and a tax shall be levjed and collect- the imm~te support of county! able consideration. and any contract ed as to each transfer. government and its existing public for such conveyance, grant, assign- Where the transaction involved is institutions and shall take effect ment, quitclaim, or transfer, and a lease with an option in the lessee May 1, 1961 and shall remain in ef- any lease with an option to purchase to buy real property or any estate or fect until and including May I, 1962. real property, including standing interest therein or contract right ADOPTED This day of timber. or any estate or interest thereto, and the selling price is not April, 1961. therein or other contract under stated in the instrument, the grantor Board of Jefferson County Com- which possession of the property Is grantee or the agent of either shall missioners. given to the purchaser, or any other by affidavit, state the option price person by his direction, which title intended and the tax levied hereun- is retained by the vendor as security der shall be on such stated option for tbe payment of the purchase price; PROVIDED, that if, upon ex- "price. ecution and delivery of instrument The term shall not include a trans- of conveyance or transfer pursuant fer by gift, devise, or inheritance, a to such option, the actual consider- SEAL transfer of any leasehold interest ation passing be greater than the A'l"I'EST: other than of the type mentioned option price stated in the affidavit above, a cancelJation or forfeiture of filed at the time the lease with opo. County Auditor and ex'Officio allY the vendee's interest in a contract tion was executed, there is hereby of the Board' Chairman 2~: ;~; , :~ Member Member .+ .... M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of m.$.r.!.~b..n.!t.n.. School District No. m~?...... of Jefferson County, Washington, at a meeting of said Board on the .../1..... day of ..A-r..J::J.:.?.......mm' 19~L... RESOLUTION WHF)REAS, a public hearing was held in ......a.T:.l.~..t!...?:!...t!..~.....m. School Disjrict No. u,..'Yt..... of Jefferson County, Washington, on the .....l.2'..... day of .ma~.r.(....L............ 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 m...!:l.J':.!.~t!..~..~.:!:!...... School District No. ....tll...m of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19fi.6.L-191&..e-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 ..../..t..... day of ......1/4.................... 19,c1.... ......;~Cl-f:...k..m..Cl.. .................. . .u....~~~u.u .. ..... )<J .d~...e......~.... Board of Directors of ...E.X:,.'J:l..>:1..9..-:h.. School District No. m.:Y~.m of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ._...~QM).,~................ School District No. ......48...... of Jefferson County, Washington, at a meeting of said Board on the ......?J.... day of '''''''.'''~.P.~'.'...h'''''''' 19i~.... RESOLUTION WHEREAS, a public hearing was held in .........Quilcene..21..................... School District No. n.n..ML... of Jefferson County, Washington, on the ................ day of ......A.pr.i1..................... 19161..., 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 .......s;.ljJ~~~................... School District No. ....48........ of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19~..-19,6&2:' 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 .....~J........ day of .......~PA;!...................m............ 19~!.... Board of Directors of ....Q\1J.l9..e.ntL............ I/o' 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 .......GhimaCn.WL..__...... School District No. ..J-l-9........ of Jefferson County, Washington. at a meeting of said Board on the ..la.th. day of .......Ap;r.1.1.................... 19t!?"J:.. RESOLUTION WHEREAS. a public hearing was held in .....C.b.1m~.c;.mP............................ School District No. ........49--. of Jefferson County. Washington. on the ..__J~.:t;;.b.... day of .......~P.~*J........__.....-... 196...6),. for the purpose of discussing the need for support of the schools of said district. NOW. T~E~EFOREtBe it Resolved by the Board of Dir~ctors of .......chl11m.c;.~..............:. School Dlstnct No. ..H-9.......... of Jefferson County, WashIngton. that a need eXIsts for addl- tional funds for the support of the schools of said district during the 19~.6j.-19..6~.~ 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 )..at~..... day of .........~p.r..~.1............................. 191.~*.. Board of Directors of ..c.hj ..c.um...........-- School District No. ..1+9.......... of Jefferson County. Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The fo.llo.wing reso.lutio.n was ado.pted by the Bo.ard o.f Directors o.f ....F.Q;(~..i'.Q~;?~n..(L...... Scho.o.l District No.. .......%L.... o.f Jefferso.n Co.unty, Washington, at a meeting o.f said Bo.ard o.n the .18th... day o.f ....~.ril......................, 19J.6.l... RESOLUTION WHEREAS, a public hearing was held in .....P..Qr.t..~9.wn~~.n9...".................. Scho.o.l District No.. ......50..... o.f J efferso.n Co.unty, Washington, o.n the ...18th..... day o.f ....AJ?};"j.J........................ 19"g.6..1., fo.r the purpo.se o.f discussing the need fo.r suppo.rt o.f the scho.o.ls o.f said district, NOW, THEREFORE, Be it Reso.lved by the Bo.ard o.f Directors o.f ......f.9};".1;...'l'.9.~.;>.~.!')..Q.......... Scho.o.l District No.. .5CL........ o.f Jefferso.n Co.unty, Washingto.n, that a need exists fo.r addi- tional funds fo.r the suppo.rt of the schoo.ls of said district during the 19)5.~L-19!~.~ school year. The Board o.f Co.unty Commissioners is requested to pay to said schoo.l 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 Extrao.rdinary Session, 195'1. SIGNED this .....J.~~~... day o.f .....~.P.;:~!................................... 19~..~!. ~..a~~......- ................."..............).....~............................. . ,../2. / /~ .....?'(fL~.~~.. Board o.f D~rs o.f ....~9.+.t".'J:9.WP.:~~mg... Schoo.l District No.. .....5Q........ of Jefferson Co.unty, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of .~~:::_~.iJi;Y School District No. ....:?:Q....... of Jefferson County, Washington, at a meeting of said Board on the .a:.4.~ day of m_..~__m.........., 19tfP.t.. RESOLUTION WHEREAS, a public hearing was held in m(f)U_Il.~::nr;jg&..'l::!&.~._n School District No. _......A.Q.. of Jefferson County, Washington, on the ..._.:;?.~dt. day ~f m..~....m...m.m 19~__~L, for the purpose of discussing the need for support of the scho~l' of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of .(&.f~..iQ...~.~ School District No. m~9........ of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19t.~/...-19.6.6..~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~_~_~L day of ........~._................n...... 19,6.<P.L ...:z~'~!..~.UU"'.U \ ....:J~u~ ,,;;-_P t/.. -.. - -. -. -... -. -.. - - - n - -....... - - -. -... -..- - -.-...........-..... -................. -..- '!'................. -.... -.......................................... --................... -..-.......-.......... Board of Directors of _rtd~...~a:z.?UtLiv School District No. .....~.nn of Jefferson County, Washington