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ORDINANCE NO. XIV
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 XIV is hereby adopted as follows:
SECTION I
"Sale" shall have its ordinary meaning and shall in addition inc lude
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 suc~ grant, assignment
qui t-claim or transfer, and any Ie ase with an option to purchase real prop arty,
including standing timber, or any estate or interest therein or other contract
under which possession of the property is given to the purchaser or any other
person by his direction while title is retained by the seller as security and 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 municipe
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 conveyao
made pursuant to an order of sale by the Court in any mortgage or lien foreclosur
proceeding or upon execution of judgment:~a deed in lieu of foreclosure to satisf
a mortgage or a conveyance to the Federal Housing Administration or Veterans'
Administration by an authorized mortgagee made pursuant to a contract of insuranc
or guarant y with the Federal Housing Adminis trati on, nor a transfer or assignment
of a vendor's interest in a contract for the sale of real property eyen though
accompanied by a conveyance of the vendor'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 municipal corporations of this State.
"Selling price" shall mean the consideration, in money or anything of value,
paid or delivered or contracted to be paid or delivered in return for the 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 price or any part thereof, or remaining unpaid on such
property at the time of such sale, including the amount of any lien or encumbranc
existing against the property and agreed to be paid by the purchaser, but shall
not include the amount of any outstanding lien or encumbrance in favor of the
United States, the State, or a municipal corporation for taxes, special benefits,
or improvements.
PROVIDED, From and after June 9, 1955, as used in this ordinance, the term
"Sale" shall have its ordinary meaning and shall include any conveyance, 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 oon-
sideration, and any contract for suoh conveyance, grant, assignment, quitclaim,
ortransfer, and any lease with an option to purohase real property, including sta
ing timber, or any estate or interest therein or other contract under which
possession of the property is given t 0 the purchaser, or any other person by his
direction, which title is retained by the vendor as securi ty for the payment of t
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 contra.ct contains a forfei ture 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
I in lieu of forfei ture of the vendee's interest in a contract of sale whe re no
consideration passes othe.rwise 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 wi th 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
acc~mpanied by a conveyance of the vendor's interest in the real property involved
transfers by appropriati on or decree in condemnati on proceedings brought by the
United States, the State or any political subdivision thereof, or a municipal
corporation] 8.. mortgage or other transfer of an interest in real property merely t,
secure adeotL or the assignment thereof, any transfer or conveyance made pursuant
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 mort-
gage, a conveyance to the Federal Housing Administrati on or Veterans 'Ad,ministrati,
by an authorized mortgagee made pursuant to a contract of insurance or guaranty
with the Federal Housing Administration or Veterans' Administrati on, nor a transfe:
in compliance with the terms of any lease or con~ract upon which the tax as impose'
by this Chapter has been paid or where the lease or contract was entered into prio:
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, ora municipal corporation of this State.
SECTION II.
There is hereby levied and there shall be collected by the Treasurer on
each sale of any real'property situated in Jefferson County a tax equal to one
per cent of the selling price.
SECTION III
The tax imposed by this ordinance shall be the obligation of the seller and
the treasurer may proceed to collect the same from the seller by a civil action
for debt; PROVIDED, the tax shall also constitute a lien against the real propert)
the sale of which is involved, until paid and may be enforced by the Treasurer in
the manner prescribed for the foreclosure of mortgages; PROVIDED FURTHER, an elec-
tion on the part of the treasurer to pursue one remedy shall in no. event operate
I 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 paid to and collected by the treasurer who shal
cause to be affixed to the instrument of sale an appropriate stamp or stamps
evidencing satisfaction of the lien imposed hereunder and shall further issue a
receipt acknowledging such payment which receipt shall be evidence of the satis-
faction of the lien imposed hereunder and may be recorded in the manner prescribed
for recording satisfactiDn of mortgageso
SECTION V.
No instrument of sale or conveyance, a tax on which is imposed by this ordin-
ance, shall 1:;)e accepted lDy the County Audi tor for filing or recording until the tep
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 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 inTolved,
the date of sale or other transfer, the nature of the transfer, and the sale price)
whi ch affi davi t shall be subscri bed and sworn to by th e seller, buyer or the agent
of either, before a notary public, the treasurer, or his duly aut!1orized 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 there
there shall be filed by or on behalf of each grantor the above affidavit, which
said affidavi t shall state the fair market value of the property so exchanged,
and a tax sha~l 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, ane
the selling price is not stated in the instrument, the grantor, grantee or the
agent of either shall by affidavit, state the option "price intended and the tax
levied hereunder shall be on such stated option price; PROVIDED, that if, upon
execution and delivery of instrument of conveyance or transfer pursuant to such
option, the actual consideration passing be greater than the option price stated
in the affida.vi t filed at the time the lease wi th option was executed, there is
hereby levied and there shall be collected under this ordinance the tax on suc~
additional amounts prior to.the time the 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 wi th the I:ounty Treasurer the
foregoing affidavit.stating, in addition to the other requirements, the legal
description of the real property on which such s tanding 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 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 oj
seller to execute and file wi th the county treasurer an additi onal affidavit in
the above form setting out the selling price actually paid. 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 thereupc
place this amount , togethe r wi th the sum originally deposit ed, to the credit of th E
school fund in the usual manner. In the event such amount be less than the origiI
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, the seller shall be
fined net less than ten nor more than fifty dollars.
SECTION IX.
Any person knowingly swearing falsely to any statement of any material mattel
in such affidavit shall, upon conviction thereof, in addition to any penalty
imposed by the laws of the State of Washington, be fined not less than one hundrec
nor more than five hundred dollars.
SECTIONX.
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 intere~
and penalty at the rate of one per cent per month from date of sale, which interee
and penalty shall be added to the tax and likewise bear interest and penalty
thereafter.
SEC'u.ON XI.
The proceeds of the tax imposed hereunder shall be credited to the county
5chool 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 Curre~t 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 ill.
This ordinance is deemed severable and any declaration by any court that
any section or sections, or portions thereof, are invalid, shall have no effect
on the remainder of this ordinance.
SECTION nIl.
This ordinance is necessary for the immediate support of county government
and its existing public institutions and shall take effect May 1, 1956, and
shall remain in effect until and including May 1, 1959.
ADOPTED This ,j./Pl day of April, 1958.
BOARD OF JEFFERSON COUN'I'Y COMMISSIONERS
SEAL
A'l"rEST:
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TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ..~.:.(~
School District No. ....~..C!...... of Jefferson County, Washington, at a meeting of said Board
~d ~L_,'~ r
on the m......... day of ....m.~~........., 195.......
RESOLUTION
WHEREAS, a public hearing was held in ~.. .................:..~n......n...........
~b . ~~
.._............. of Jefferson County, Washingt ,on the ................ day of ......
195.1..., for the purpose of discussing the need for support of the schools of said district,
NOW, T~E~EFORE, Be it Reso. lved by the Board of Dir~ctors of .~.~'[..~
School DIStrict No. ...~.P.....m. of Jefferson County, Washmgton, th~t;'~~~d'~XISts for addI-
tional funds for the support of the schools of said district during the 195.7...-195.7.:'.. 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 ............~....h..hU.... 196.L..
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c2.ard of Directors of ~..:.f!~
School District No. .....~_~...._ of
Jefferson County, Washington
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TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: ~
The followi~g resolution was adopted by the Board of Directors of ...~
School District No. .--7!L..-.- of Jefferson County, Washington, at a meeting of said Board
on the _____2___ day of ....--d~...., 195__1:..
RESOLUTION
WH~EAS, a public hearing was. .hel~ in -_____~.~..... S$ool I;>istrj9t No.
-----Z-k-m of Jefferson County, Washmgton, on the ._m2....._. day of ___m.~;"~.:...m-..
195_-/. for the purpose of discussing the need for support of the schools of said district,
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NOW, THEREFORE, ~r jt Resolved by the Board of Directors of .....~
School District No. ....-:t;b--... of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 195_.~-19~m school
year. The Board of County Commissioners is requested to pay to said school district dur-
ing said year a sum equal to 17 cents per day of attendance credit as determined pursu-
ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State
Legislature in Extraordinary Session, 1951.
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SIGNED this __.._f.......__ day of _m(...-!~~~~.----..--.----m 195_tf.
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Board of Directors of .~
School District No. ..1!.&....-.. of
Jefferson County, Washington
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TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of mt::!~....
School District No. ..~._.... of Jefferson County, Washington, at a meeting of said Board
.
on the .._La.. day of m.~~..mm., 195.?
RESOLUTION
WHE~EAS, a public hearing was held in .::a~,--.........--... Schoo~ District No.
...__~.. of Jefferson County, Washington, on the ____./..Q____ day of ..~--.........-.m
195.8':., for the purpose of discussing the need for support of the schodfs of said district,
NOW, THEREFORE, Be it Resolved by the Board of Directors of ..6$Z~"...--......
School District No. ._~%_..... of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 195.8:.-195..9... 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.
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SIGNED this --...L.O..... day of m....~..--......m........ 195.~. ...
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oard of Directors of _~~
School District No. .."1'!::i?'.... of
Jefferson County, Washington
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TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
The following resolution was adopted by the Board of Directors of ..:~U}.JJ.Q..Sl&~.P.L..............
School District No. .....49......__ of Jefferson County, Washington, at a meeting of said Board
on the ..3J&t. day of ...Jf.~:r.9.~...................., 195.Q.~..
RESOLUTION
WHEREAS, a public hearing was held in ......CJ;:l.irO.9.Ql1.l:Q............................ School District No.
--4.9.......... of Jefferson County, Washington, on the ..3.1.?t.... day of .....!,~l.?:~.<?~~__...__...m........
195.8..., for the purpose of discussing the need for support of the schools of said district,
NOW, THEREFORE, Be it Resolved by the Board of Directors of .....C.h-.tms.c..1mL..____..........
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 195.6.__-1959..... 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 .3.l.s.t...._ day of ..........__E~r.9.~1...__..................... 195....?.
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Board of Directors of ..C~.J.i '1J,u.CJ,:r"" ..Di.~t.. in I q
. ,....~ /i ~l-/
School District No. ....Jl.,.9.....__ of
Jefferson County, Washington
M21
TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON:
, ,
The following resolution was adopted by the Board of Directors of ..m~r.t.illS)n.ee1J.d......._
School District N o. ..~.2.m.. of Jefferson County, Washington, at a meeting of said Board
on the 7.~~{'.m day of m.__.__~P!";l.__.h__m..m' 195__~~_.
RESOLUTION
WHEREAS, a public hearing was held in .~Q.rJ...'f~.~~);l.c}.,'....m._m........... School District No.
.____5.9.m... of Jefferson County, Washington, on the .m'...'l~~.. day of ..-."':'~;;l.Apr;ll.-----..--------.-
195__~_S; 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 ._._...2"!ilr~..1:snmmtDd.___....__
School District No. ___.29________ of Jefferson County, Washington, that a need exists for addi-
tional funds for the support of the schools of said district during the 195~L__-195_9__. 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 _._....7.~~._. day of _____m_____m.~P!"~J._______m_......._____ 195.~.....
.....~~~_&:..~._-
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Board of ~ctors of ..___..._...~~~__~~~~nd
School District No. ...22m...... of
Jefferson County, Washington