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HomeMy WebLinkAboutXV (1 59) ":. ORDINANCE NO. XV ORDINANCE RELATING TO SALES OF REAL ESTATE AJ.\j1) LEVYING AN EXCISE TAX 'lHEREON BE IT ORDAINED by the Board of County Commissioners of Jefferson County, State of Washington, that Ordinance Number XV 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 theremn, for a valuab+e consideration and any contract for such grant, assignment qui t-claim or transfer, and any le ase wi. th an option to purchase real property, including standing t imber, or any estate or interest therei n or other contract under which possession of the property is given to the purchaser or any other person by his direction while title is retained by the seller as security and 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 appropriation or decree in condemnation proceedings brought by the United States, the State or any political subdivisions thereof, or a municipa corporation, nor a mortgage or other transfer of the interest in real property merely to secure a. debt, nor the assi gnment thereof, nor any transfer or conveyan made pursuant to an order of sal e by the Court in any mortgage or lien foreclosur prodeeding or upon execution of judgment or a deed in lieu of foreclosure to sati a mortgaae or a conveyance to the Federal Housing Administration or Veterans' . Administrat ion by an authori zed mortgagee made pursuant to a contract of insuranc< or guaranty with the Federal Housing Administrationt nor a transfer or assignment of a vendor's interest in a contract for the sale 01. real property even though accompanied by a conveyance of the vendor's interest in the real property in~olvel ***** , 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. "SellerTt shall include any individual, assignee, receiver, trustee in bank- ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock corr~any, business trust, corporation, municipal or quasi-municipal corpor- ation, association, society, or any group of individuals acting as a unit, whethel 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 municipal corporations of this State. "Selling pri cert shall mean the con si derati on, in money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property or estate or interest therein and shall include the amount of 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 encumbrance existing against the property and agreed to be paid by t:ree purchaser, but ffiall not include the amount of any outstanding lien or encumbrance in favor of the United States, theStete, or a municipal corporation for taxes, special benefits, or improvements. PROVIDED, From and after June 9, 1955, as used in this 0rdinance, the term TtSale" 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 standi ng timber, or any estate or int erest the rein or other cont rn ct 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 th ' purchase pri ce. The term shall not include a transfer by gift, devise, or inheri tance, 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 owing on an obligation which is secured by a mortgage or deed in lieu of forfeiture of t he vendee's int erest in a cant ract of sale me re 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 political subdivision thereof, or a municipal corporation, a mortgage or other transfer of an interest in real property merely secure a debt, or the assignment thereof, any transfer or conveyance made pursuar to an oreer 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 mor1 gage, a conveyan ce to the Federal Housing Administrati on or Veterans' Admini stra. tion by an authori zed mortgagee made pursuant to a con tract of insurance or guar- antywith the Federal Housing Administration or Veterans' Administration, nor a transfer in compliance with the terms of any lease or contract upon which the ta:> as imposed by this Chapter has been paid or where the lease or contract was entel 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 State or any political subdivision thereof, or a municipal corporation of this State. SECTION II. There is h'ereby 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 proper the sale of which is involved, until paid and may be enforced by the Treasurer ir 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 payrnen t which receipt shall be evi dence 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 evidencing such payments 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 eate of sal 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 pric which affidavit shall be subscribed and sworn to by the seller, buyer or theagen of either, before a notary public, the treasurer, or his duly authorized deputy. Wher.e 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 there there shall be filed by or on behalf of .ach 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 int erest the rein or contract right the reto, an< 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 cO,nveyance or transfer pursuant to such option, the actual consideration passing be greater than the option price stated in the affidavit filed at the time the lease with option was executed, there is hereby levied and there shall be collected under this ordinance the tax on such additienal amounts prior to the time the deed is accepted for recording; PROVIDED FURTHER, ,that where, by the instrument of ~se, 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 du ty of the seller to execute and file wi th the County TREAsurer the foregoing affidavit stating, in addition to the other requirements, the regal 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 estimated selling pri ce, whi ch sum shall not be credited by the treasurer to the school fund but shall be retained in a separ~te account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, wi1ichever is earlier, it shall be the duty 0.:( seller to execute and file with the county treasurer an additional affidavit in the above form setting out the selling pri ce actually pai d. In the event, such amount results in a tax greater than the sum theretofore paid on the estimate the seller shall pay such additional amount to the county treasurer who shall thereup< place this amount, together with the sum originally deposited, to the credit of tr school fund in the usual manner. In the event such amount be less than th e origir estimate the treasurer is hereby directed to refund the excess payment to the tax- payer 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, theseller shall be fined not less than ten nor more than fifty dollars. SECTION IX. Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty imposed by the laws of the State of Washington, be fined not less than onehundred 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 interes and penalty at the rate of one per cent per month from date of sale, which interes 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 which all cost and expense of administer- ing this ordinance, including cost of printing stamps and forms of affidavits 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 secti on or sections, or portions thereof, are invalid, shall have no effect on the remainder of this orq.inance. SECTION XIII. This ordinance is necessary for the immediate support of county government and its existing public institutions and shall take effect May 1, 1959, and shall remain in effect until and including May 1, 1960. ADOPTED This) 0 :cfay of April, 1959. BOARD OF JEFFERSON COUNTY COMMISSIONERS SEAL ~. an e x:'o7fi ci 0' oard. a ATTEST: . -::;. .. M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASillNGTON: The following resolution was adopted by the Board of Directors of __....~!~!~!................ School District No. .....~....... of Jefferson County, Washington, at a meeting of said Board on the ...lQ~h. day of ...........Q.:r.U..........m..., 195...~... RESOLUTION WHEREAS, a public hearing was held in ................Jl~~~!9.!~................... School District No. .........4$.... of Jefferson County, Washington, on the ..J~h...... day. of ..........A.p.~.1................. 195...~.., 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 .....~n!?~.~...................... School District No. ....~.....__.. of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 19#.....-19~.... school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 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 .;l.Q1i~....... day of .............Ap!:!~........................... 195..~... 4L~.:~........... m~t..U~:....~.....m.m. .~....(f...........~.... Board of Directors of __..........9P...u..9~~.~....... School District N o. .m..~~...... of Jefferson County, Washington ~#!t-p -.,,"'3 to", ,I.~.I'~ ~i" I~ 4J rf~'" ~ M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ..__m_J:;.hlmg~_\UtL..m__ School District No. ____49..000___ of Jefferson County, Washington, at a meeting of said Board th 1'I("JH""- d f Tlb~r.!l:i 1959 on e __.APw..Ho ay 0 .___..~__~_....o_______.._......, _ -..-. RESOLUTION WHEREAS, a public hearing was held in ooo__Q_h;t.m~_Q_~____...____..ooo___..______ School District No. ..----4-9------ of Jefferson County, Washington, on the _.J,.3:~hooo_ day of ..____:~p_r.~J________________._. 195..9__, 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 _oooGhimacllDl._________...__.__ School District No. ----49------- of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 1959___.-19f6iL 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.JJ~h..___ day of ____A.E~f.._;1;_.__........__ooooooooooooooo..... 195~ooo.. Board of Directors of ....__.__ChimaCllD1._..._ School District No. -000.49---.... of Jefferson County, Washington ",,-. c:::~: ll.h ,.' ..,."I'.,l.!' .4 ~' ~ " /{ M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ..:&u:t..'llnmsend....mm School District No. .....50....... of Jefferson County, Washington, at a meeting of said Board on the .~.~.~m.. day of .m....~.P~~.................., 195..2... RESOLUTION WHEREAS, a public hearing was held in :Eo;l;t..~olrmsen.d..IIigh..Sch.o.ol, School District No. ........50.... of Jefferson County, Washington, on the .....6.tb...... day of ...........A.pr.ll.........m...... 195..9.., 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 ......P.or.t...Townse.nd.......... School District No. .....22....... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.~m-196..60 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 ..6th........ day of ..m...m.....Apz:il.m.................... 195.9.... ...&...~....~.n.......mmm ~. ..........r::::E.~..... ~::~::~~:::::: Board of Directors of ..~~:.~..~?~~~:~~...... , 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 ...E:-d.~ School District No. .....~C... of Jefferson County, Washington, at a meeting of said Board on the ../1.... day of ....~.........., 195h~.' RESOLUTION t WHEREAS, a public hearing was held in ........t1J.~..... ~h~l Districj. No. ----Y-t..---- of Jefferson County, Washington, on the ...nJf...... day of .....u~~...... 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 .....u.C'~.. School District No. .--.it...... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.~u-19~~... 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 mn.!L.. day of ...m..~___.nn.......... 195..~.. ......uL~a~ ~.............._._._-_._....__.........._._..._. .~~...e.:...~. Board of Directors of ....L:l~ School District No. ...-:/t...... of Jefferson County, Washington