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HomeMy WebLinkAboutXVI (1 60) ,. ORDINANCE NO. XVI 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 XVI is hereby adopted as follows: SECTION I "Sale" shall have its ordinary meaning and shall in addition include any conveyance, grant, assignment, quit-claim, or transfer of ownership of or title to real property, including standing timber, or any estate or interest therein, for a valuable consideration and any contract for such grant, assignment quit-claim or transfer, and any lease with an option to purchase real property, including standing timber, or any estate or interest therein or other contract under which possession of the property is given to the purchaser or any other :person by his direction while ti tle is reta! ned by the seller as securi ty and the payment of the purchase price, but shall not include transfers by gift, devise, or inheritance, nor a sale by or to the United States, the State of Washington, or any political subdivision thereof or a municipal corporation of this State, nor a transfer by appropriati on or decree in condemnati on proceedings brought by the United States, the State or any political subdivisions thereof, or a municipc: 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 conveyar made pursuant to an order of sale by the Court in any mortgage or lien foreclosuI proceeding or upon execution of judgment or a deed in lieu of foreclosure to sati fy a mortgage or a conveyance to the Federal Housing Administration or Veterans' Administration by an authori zed mortgagee made pursuant to a contract of insuranc or gMaranty with the Federal Housing Administration, nor a transfer or assignment of a vendor t s interest in a contract for the sale of real property even though accompanieS. by a conveyance of the vendor t s interest in the real property involve *****, 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 United States or the State of Washington, or any political subdivision of the State of Washington and munipipal 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 transfe of the real property or estate or interest therein and shall include the amount 0 any lien, mortgage, contract, indebtedness, or other incumbrance given to secure payment of the purchase 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 and a greed 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 ordiriary 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 retained by the vendor as security for the payment of tl purchase pri ce. The term shall not include a transfer by gift, devise, or inheritance, a transfer of any leasehold interest other than of the type mentioned above, a cancellation or forfeiture of the vendee's interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grantee of the balance owi ng on an obligati on which is secured by a mortgage or deed tin lieu of forfeiture of the vendee's interest in a contract of sale where no consideration passes otherwise or the partition of property by tenants in common by agreement or as the result of a court decree any transfer, conveyance, or assignment of property or interest in property from one spouse to the other in accordance with the terms of a decree of divorce or in fulfillment of a property settlement agreement incident thereto, the assignment or other 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 involve< transfers by appropriation or decree in condemnation proceedings brought by the United States, the State or any p~litical subdivision thereof, or a municipal corporation, a mortgage or other transfer of an interest in real property merely 1 secure a debt, or the assignment thereof, any transfer or conveyance made pursuan1 to an order of 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 mort. 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- any with the Federal Housing Administration or Veterans' Administration, nor a transfer in compliance with the terms of any lease or cont ract upon which the tax 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 S'rate. 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 property the sale of which is involved, until paid and may be enforced by the Treasu~er in the manner prescri 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, together with interest, penalty, and costs shall have been recovered. SECTION IV. The tax herein levied shall be pai d 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 a ckn0wledging such payment l.'1hich 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 recording until the tax shall have been paid and the stamp or stamps eviEiencing 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 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 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 the: 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 transfer. Where the transaction involved is a lease with an option in the lesee 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, uI execution and delivery of instrument of conveyance or transfer pursuant to such option, the actual consideration passing be greater than the option price statec in the affidavit 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 addi tional amounts prior to the time the deed is accepted for recording;PROVIDEI FURTHER, that where, by the instrument of lease, the lease payments do not app13 on the ultimate sales price, the tax levied hereunder shall not be payable unti] 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 deteI 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 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 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 <redited 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 th seller shall pay such additional amount to the county treasurer who shall there- upon place thi s 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 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 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 pena. 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 monthfrom date of sale, whic interest and penalty shall be added to the tax and likewise bear interest and penalty 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 whi ch all cost and expense of administel ing this ordinance, includi ng cost of printing stamps and forms of affi davi ts and receipts and other forms which may be necessary, shall be paid. SECTION XII. This ordinance is deemed severable and any declaration by any oourt 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 l, l900, and shall remain in effect until and including May l, 1961. ADOPTED This ,~~ day of April, 1960. BOARD OF JEFFERSON COUNTY COMMISSIONERS $~~#~r>> a I'11lan SEAL ~ an ex-offici 0 oard. _ ~~1=." \A..~~_ ~r - <~ c4ej.. ./ ~;ir I ATTEST: .... ~..~'''' NOTlpE OF TIME AND PLACE OF lished cemetery -...r a sale by o~.~ HEARING FOR ADOPTION OF ,the United Stathis state'or any , PROPOSED ORDINANCE political- 'subdi", .Q thereo1, or a I NO'tICE IS HEREBY GIVEN that municipal corporation of, this state In Moncf'ay, the 18th day of April, at SEQ.1;~.QN II~ ;he hour of 10 o'clock'in the for~oon There is here~~levied and'there )f said day, at the Commissioners' shall be collected by the Treasurer ~oom at 'the Courthouse in the Cit,lo on each sale of any.real ptGpetty E OF WASHINGTON} ')f Port Townsend, Jefferson County, situated in JeUerson CollPtya,'ta OF JEFFERSON ss. lVashington, a public hearing will be qual to one per cell.t of't!:ie s '1eld on a proposed ordinance to b( price. adopted by the Board of County SEdTION Ill. HARD F. McCURDY, being sworn, says he :::ommissioners for said JeUerson The tax Imposed by this o~ce e publisher of the. Port Townsend Lea~er, a ,:::ounty relating to the sale of real shall be the obligation of the seller y newspaper which has been established, 'state an!! levying an excise tax and the treasurer may proceed . 'shed in the English language and circulated ,thereon when and where any person collect the same from the seller by a uously as a weekly newspaper in the town 'may appear and be heard for or civil action for debt: PROVIDED, 'rt T d"d Co t d St te d iagainst the adoption thereof. the tax shall also constitute a lien own.sen , ~ S~I .un y an a, an " Such proposed ordinance is in against the real pro. perty-the sale of eneral CIrculation m saId county for more words and figures fOllowing to wit: which is involved, unui paid and six (6) months prior to the date of the first , ORDINANCE NO. XVI may be enforced by the treasurer in 'cation of the Notice hereto attached, and that I' ORDINANCE RELATING TO the manner prescribed for the fore- aid Port Townsend Leader was on the 27th ,SALES OF REAL ESTATE AND closUI'e of mortgages; PROVIDED of June, 1941, approved as a legal newspaper I' LEVYING FURTHER, an election on the pa,rt e Superior Court of said Jefferson County AN EXCISE TAX THEREON of the treasurer to pursue one reme- ed' tru f th ' IBE IT ORDAINED by the Board dy shall in no event o~rate to waive, at the annex IS a e copy 0 e _m ~------ of County Commissioners of Jeffer- his right to pursue the other remedy: I SOli County, State of Washington, until the full tax, together with in-! 'that Ordinance Number XVI is terest, penalty, and'costs shall have r--- ----------------------------,------- hereby adop~e:C~~c:~ll~WS: been recove:~TION IV. ' ice or' time and lace etc. ..,____,_____________________.____J?_____:..t__________________ "Sale" shall, have its ordinary The tax herein levied shall be paid meaning and shall iD addition m- to and collected by the treasurer . Il , L clude any conveyance, grant, assign- who shall cause to be a~ to the J..rUUlC.e..-#---..LO------------------------__ ment, quit-claim, or transfer of own- instrument of sale an appropriate ership of or title to real property, in- stamp or stamps evidencing satts- cluding 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 su~ payment which appea~ed m the re~ar and entire Issue of for such grant, assignment. quit- receipt shall be evidence of the sat- paper Itself and not m a supplement thereof claim or transf.er, and any lease isfaction of the lien Imposed hereun- with an option to purchase reai der and may be recorded in, tbe property, including standing timber. manner prescribed for recording or any estate or interest therein or satiSfactio~ of mortgages. other contract under which posses- SECTION V. sion of the property is given to the No instrument, of sale or convey- purchaser or any other person by ance, a tax on which is Imposed by his direction while title is retained this ordinance, shall be accepted by _____, and ending on the________'Zth__________day of by 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 i1 -~O . shall not include transfers by gift, paid and the stamp or stampsevi- _______m__n_________, 19:Y-_____, and that saId news- devise, or inheritance, nor a sale by dencing such payments bave r was regularly distributed to its subscribers or to, the United States. the state of atflxed to the instrument or. where g all of this period. That the full amoWl't Washington. ,or any political subdi- no tax is levied hereunder. a stamp vision thereof or a municipal corpor- indicating such. 57 31 ation of this State, nor a transfer by SECTION VI. __,_,_...!_____.._____ has been paid in full, at the appropriation or decree in condem- It shall be the duty of the seller, 'of $2.40 a hundred words for the first inser- nation proceedings brought by the within thirty days after the date of and $1.80 a hundred words for each subse- United States. the State or any po- sale to furnish to the treasurer. in ' insertion ti~l subdivisions thereof, or a mu- triplicate. on forms to be supplied ~. nicipal corporation, nor a mortgage by tbe treasurer, an affidavit co. n- ' or other transfer of the ii\terest in taining the full name and address of real property merely to secure a the seller. the full name andaddl'ess ___________________ ,debt, nor the assignment thereof, of the purchaser. the description, of " nor any transfer or conveyance the real PJ"Operty inVOlVed. the date i made pursuant to an order of Ale of sale or other transfer. the nature ; by the Court in any mortgage or lien of the, transfer. and the sale price, ~ foreclosure proceeding or upon exe- which affidavit shall be subscribed ~' cution of judgment. or deed in lieu and sworn to by the seller. buyer or : of foreclosure to sati$ a mortgage the agent of either, before a no ; or a conveyance to the Federal public, the treasurer, or his dUly , ousing Administration or Veteran's authorized deputy. 'Administration by an authorized Where the transaction involves tbe ; mortgagee made pursuant to a con- exchange in whole or in part of any , tract of insurance or guaranty with real property or any estate or inter- , the Federal Housing Administration, est therein or any contract right nor a transfer or assignment of a thereto for any other real 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 shall lie 'though accompanied by a convey- flIed by or on behalf of eachgranttr ance of the vendor's interest in the the above affidavit, whi, ch said ag'- ,real property involved --.. nor a davit shall state the fair mar t " i transfer in compliance with the value of the property so exchang ,I ',terms of any lease or contract upon and a tax shall be levied and colle4->1 I which a tax as Imposed by this or- ed as to each transfer. : t dinanee 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 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" sh,all include any indivi- stated in 'the instrument the grantor dual, assignee, '. receiver. trustee -in grantee or the agent of either shalll nkruptcy, trust, estate, firm, co- by affidavit, state the option Price artnership. joint' venture. club, intended and the tax levied hereun- - .- mpany, joint stock company, busi- der shall be on such stated option court that any section or sections, or ess trust, corporation, municipal or priqe: PROVIDED, that if, upon ex- portions ti!er~f, are invilid. shall quasi-municipal corporation, associ- ecution and delivery of instrument have no, e11ect'on 1;I:I~remaiader' Of, ation, society. or any group of indivi- of ,conveyance or transfer pursuant this ordinance. ' duals acting aiS a unit, whether mu- to such option, the actual consider- : SI5<?TI~N XIII. ,tual. co-operative, fraternal, DOn- ation passing be greater than the This lll'di#llnci! ',is ,.necessary for profit or otherwise, but shall not in- option price stated in the affidavit the immediate support of county: elude the United States or the State filed at the time the lease with IIp. gove~~tand. Its~ting pUblic f Washington, or any political sub- tion was executed there is hereby institutions and aball' take effect di, 'visions of the State of Washington levied ,and there ~hall be collected May I, 1960, and shall rem,ain in ef-I nd municipal corporations of this under this ordinance the tax on sl1ch fect until and:including May I, 1961. S~~..:"'_ _ __I _ _.. ,. .. .. lldditional amounts prior to the time . ~ 'This " '.dayofl ffidavit of Pu blication period of_____Q~~________consecutive weeks, be- g on the~_3.ih_____day oL.!J?!"il______, bscribed and .!.-~ to before me this_ _m______ ~~") -1 /(J of__fc;i?::it:'iL"'~. Notary Public in and for the State of Washington, residing at Port Townsend. u~ YO ..,,'....'!:'Ull. 0.' any POUUCal SUO- tton was executed, there Is hereb. t. iZ~~,,~:c:tit ~.,' '~~'~' divisions of the State of Washington levied 'and there shall be collec ~lwl.tlI.llii4'\iliCI1UfingMily 1 1961: and municipal corporations of this under this ordinance the tax on such ,.P'i'ED :~.. ',' "., '4.y'ot State. additional amounts prior to the time ,AJ)ffi'.> , ,',. '. ' ," ,\, "Sell1ng price" shall mean the the deed Is accepted for recordinC:,~:i>>f:.J~n douhb'Co" consideration, 'in money or anything PROVIDED FURTHER, that where, miSlii_ra'::"'~:::"", ' . ",,':" . ,,'..,~ of value, paid or delivered or con- by' the instrument of lease, the, lease. .".' , ",.., , tracted to be paid or dellvered in re- payments do not apply' on 'the ult1- turn for the transfer of 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 accepted. lien, mortgage, contract, indebted- Where the transaction involved .' ness, or oher incumbrance given to constitutes a sale of standing timber SEAL, secut;! payment of the purchase under this ordinance and the selling, ,,', ," . '. . price or any part thereof,or remain-price Is stated in such conveyance ~1J:r~~;, .',.,. 1ng unpaid on such property at the as being determinable in the fut\u"e~HtyA_toi(:.itd"ex.:6ff1ciO"Cl';tk time of such sale, including the on the basis of footage removed or "'~f the :"BO~ ',' . ,.' ". ",,' amount of any lien or encumbrance on a stumpage basis, it shall be the, ,,', , " . 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 fore- but 'shall not include the amount of going affidavit stating. in additiOn to any olltstanding lien or encum- the other requirements, the legal de- brance'in favor of the United States, scription of the real property on the State. or a municlpal corporation wbich such standinC timber Is IOC . for taxes, special benefits, or im- ed and an estimate, to the ~t of provements. his knowledge, or the selling price PROVIDED, From and after lune ultimately to be received ands~ 9, 1955, ,as used in this ordinance, pay to the County Treasurer uilder lithe term, "Sale" shall have its or- this ordinance a sum equal,' to ,o,n~ dinary meaning and shall include per cent of such estimated sell1nj" [any conveyance, grant, assipment, price, which sum shall not, be ~ q.ptclaim or transfer of the owner- ited by the treasurer to thes~l ship, of or title to real property, in- fuild but shall be' retained, ina ilepaio ~udinglltabding timber, or any es- rate account. On theexp1ration 'date 'tate 0, r, 1i1terest therein for a valu- of such timber[),..ct'1f,,' not ex;; ,able consideration, and any contract tended, or at th' ,cutttng and : for, such conveyance, grant, assign- removal Is coJilPJ, ,wbtch!Wer Is ment, q11itclaim, or transfer. and earli~, .W shall be the duty of the any lease with an option to purchase seller ,to execmte and ,:tile with the real . property" including standing county treasur'er ~ addft10nal ' timber, . or any estate or inrere.t davit in, tlie a~~,' setting out ,therein or other contract under the selling Price ,ally llaid. In ,;whfch poSsession of the property Is the event 'such a t results,i1na 'given to pte purchaser, or any other tax greater than,. 'sum thereto- person by'1rls direction, which. title fore paid ,on the estimate the seller isqetainell by the vendor as security shall pay such additional a,!Dount to, for the payment of the purchase the county treasurer who shall price. thereupon place this amount, ~ The term shall not include a trans'- gether with the sum ortginally de- fer by gift, devise, or inheritance, a posited; to the credit of the, sChool itransfer of any leasehold interest fuild in. the usual manner. In the. other than of the tYPe mentioned event sUcham!>unt be less than the above, a cancellation or forfeiture of original estiJ:Ii4te the treasurer Is the vendee's interest in a contract hereby directed 'to refund the excess for the sale of real property whe- payment to the taxpayer and credit ther or not such contract cOntains the balance to the school fwid '8s a forfeiture clause, or deed in lieu above. ,of foreclosure of a mortgage or SECTION VII. the assumption by a grantee of the The reasurer shall retain and file 'balance owing on ,an obligation the original of such affidavit and which Is secured by a mortgage or shall furnish one copy to the county deed in lieu of forfeiture of the assessor. vendee's interest in a contract of SECTION VIII. sale where no consideration passes Fallure to furnish such affidavit to otherwise or the partttion of proper- the treasurer within thirty days af- ty by tenants in common by ,gree- ter sale 'shall be a nilsdemeanor ment or as the reslllt of a qourt de- and, ,upon convictj.on thereof. the, ,cree any transfer, conveyance, or seller shall be fined not less than ten "assignment of property or interest nor more than fifty dollars. in property from one spouse to the SECTION IX. other in accordance with the terms Any person knowingly swearing ,of a decree of divorce or in fulf1ll- falsely to any sta,tement of any ma- ment of a property settlement agree- terial matter in such, affidavit shall, ment incident thereto, the assign- uPon conviction thereof, in ad.d1tion ment or other transfer of a vendor's to any penalty imposed by the laW. ,interest in a contract for the sale ,of of the State of Washington, be fined ireal property, even though accom- not less than one hundred nor more ,panted by a conveyance of the ven- than five 6undred dollars. dor.s interest 111 the real property in- SECTION X. vOlved, transfers by appropriation or The tax imposed hereunder shall ecree in condemnation proceedings become due and payable immediate- brought by the United States, the ly at the time of sale, if not so paid State or any polittcal subdivision within thirty days thereafter, shall thereo,f, or a municipal corporation, bear interest and penalty at the a mortgage or other transfer of an rate of one per cent per month from interest in real property merely to date of/ sale, which interest and I secure ,a debt. or the assignment penalty shall be added to the tax thereof, any transfer or conveyance and likewise bear interest and pen- made pursuant to an order of sale alty thereafter., ' by the court in any mortgage or lien SECTION XI. foreclosure proceedings or upon exe- The proceeds of the tax imposed, cution of a judgment, or deed in lieu hereunder shall be credited to thei 0, f foreclosure to satisfy a mortg,age. county" school fuild monthly for dis-\ a conveyance to the federal housing tribution to the school districts en- administration or veterans' admini- titled thereto, PROVIDED: that one stration by an authorized mortgagee per cent of the proceeds. of this tax: made pursuant to a contract of in- shall be credited to the County Cur- surance or guaranty with the federal rent Expense Fund, out of which /ill Musing administration or veterans' cost and expense or adm1n1sterfug dministration, nor a transfer this orc:i1nance, including cost of ~~mPliance with the terms of any printing stamps and forms of ~_ ease or contract upon which the tax davits and receipts and other forms as imposed 'by this chapter has been wbtch may be necessary, shaD be paid or where the lease or contract paid. , as entered into prior to the date SECTION XII. this tax was first imposed, nor the This ordinance Is deemed sever- sale of any grave or lot in an estab- able and, any declaration by any, l ;,,'.'~ ......p..:- ",~~1#, " oi..." . , ~ r> :.<;1 .", ,..--1' :r-.;' . M21 w CJ, 1.-. TO THE COMMISSIONERS OF JEFFERSON COUNTY. WASHINGTON: The following resolution was adopted by the Board of Directors of ..~fl::f!:C~p..~~t:?. School District No. ..t?:.Q...... of Jefferson County. Washington. at a meeting of said Board on the ..'2:-.KA:aay of .......k:1.d.~.(..b-............. 19~.Q.. RESOLUTION WHEREAS. a public hearing was held in ..~~:;..Qf.~tJ..r..'3!.~.:f~.~. School ~istrict No. .....~~;>..... of Jefferson County. Washington, on the ....fbm. day of ....11.6:.~s-...~............... 19G)Q... 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 1fJu.J.:;,.,'::..?:..&..lli!..d.'f~ School District No. ..~....... of Jefferson County, Washington. that a need eJtists for addi- tional funds for the support of the schools of said district during the 19rGo...-19i?.!... 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.day of ........!J./J:.!!:.<;;.!.t....................... 19~q.. Board of Directors of .~/Js4~ 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 ..R).:l."n...'?1..~..)j.... School District No. ....2(C...... of Jefferson County, Washington, at a meeting of said Board on the ..21:... day of ..&..'J:.l::L.............., 19t.L... RESOLUTION WHEREAS, a public hearing was held in .......I;t.>::..l.?1....11.J!...."'?::!...... School District No. ....I/t..._- of Jefferson County, Washington, on the ....,.,2....... day of ....LY.ta.r.eJ................. 19t~._, for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, ]~~ it Resolved by the Board of Directors of ...P...?'::.(.:'_?l_:b..~:l'L.... School District No. ....7?..... 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~_l. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this ...~.l:..... day of ....!f.fj..l:...~.6......_................_ 19~.~... ."n~".""..'...."'~...:~ ............~.........................__............... :::::~:~::::::::~::~ .4~..e._...~ ' Board of Directors of ...~ School District No. ...1!.c...... of Jefferson County, Washington 1\121 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of .........~~.~.~.~.~.~.............. School District No. ......4.a...... of Jefferson County, Washington, at a meeting of said Board on the ...!.~.~.~. day of .............~:P.:.~.~........h...' 19~.... I i ~' r I RESOLUTION WHEREAS, a public hearing was held in ....m........~g~~!!~..............m.... School District No. ...~!L....... of Jefferson County, Washington, on the ..J~~~..... day of m............-M>E.H.............. 19$0..., 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.~~.~.C:.~.~.............. 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 19@....-199.~.... 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 JJ.:tthm.... day of ...m_...m..AR~!~..........___............ Ifl~~Q. .// - I~..;f.'~.== ...:liL_~:..~............._.....- J,~ ',,/-- L1._~~_ Board of Directors of h"_~~'!~~~~"''''_._'''' School District N o. ~...____._.._ of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of .......Q~~.~.~.9.~............ School District No. ..Jt2........ of Jefferson County, Washington, at a meeting of said Board on the ..~?~.'e-. day of ...~t~.~~....................., 199~..... RESOLUTION WHEREAS, a public hearing was held in .G.birrJ.E.CJJllL.............................. School District No. ...-4-9........ of Jefferson County, Washington, on the ..l?th.... day of ......€~J?:;:~.~...................... 195.6.Q., for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of ....~?:~~~~~................... School District No. ..4.9.......... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19~Q....-19l1?J.. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this ....12th.. day of ..............A"Rr.J.J:........................ 19&.Q.... Board of Directors of .......Qll:1:W.IAQ~~........ School District No. .....4-9-...... of Jefferson County, Washington . M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ....P..o.:r..t...~o.\al.e.e.nd........ School District No. .....2Q....... of Jefferson County, Washington, at a meeting of said Board on the __...~J;.:Q,. day of ...........ARr.~l................, 191P.Q... RESOLUTION WHEREAS, a public hearing was held in ..fs:u:~..~.Q)ffl..e~n.g......................... School District No. ....5.9......__ of Jefferson County; Washington, on the ...__~.tl)....... day of ............~.P.rtl___....___..___. 19~.., for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of ...~+.;'..~'<<Ue.e.~d............ School District No. ...5.Q.__...... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 1~.-1~..9.I 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 ..~~A........ day of ................AI?rt;l......................... 19~QQ.. ..Q.....M:~.cw......................... ,I " (.,/ .tI22~-.?..m.. m~ Board of Directors of ..Pa:rt..Tawsend...... School District No. .50........... of Jefferson County, Washington ,.. ...