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Home My WebLink AboutXIII (1 57) , fl) i ,./ ORD.dAICE NO.)(II' ORDINANCE RELATING TO SALES OF REAL ESTATE AND LEVTING AN EXCISE TAX THEREON BE IT OR~AINEE by the Board of County Commissioners of Jefferson County, State of Wash1ngton, that Ordinance NumberiUIis 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 title is retained by the seller as security and the pay~ent of the purchase price, but shall n?t include transfers by gift, devise, or 1nheritance, nor a sale by or to the Un1ted States, the State of Wash~ngton, or any political subdivision thereof or a municipal corporation of this State, nor a transfer by appropriation or decree in condemnation proceedings brBu~t by the United States, the State or any political subdivisions thereof, or a municipal 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 conveyanc made pursuant to an order of sale by the Court in any mortgage or lien foreclosure proceeding or upon execution of judgment, ~~~p~or a deed in lieu of foreclosure to satisfy a mortgage or a conveyance to the Federal Housing Admini stration or Veterans' Administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the Federal Housing Administration, nor a transfer or assignment of a vendor's interest in a contract for the sale of real property even though accompanied by a conveyance of the vendor'S interest in the real property involved .!.!!.-, 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, eo-partnership, joint venture, club, company, joint stock company, business trust, corporation, municipal or quasi-municipal corpor- ationi association, society, or any group of individuals acting as a unit, whether mutua I co-operative, fraternal, non-profit or otherwise, but shall not include the Un1ted States or the State of Washingtoj, or any political subdivisions 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 transfer of the real property or estate or interest therein and shall include the amount of I any lien, mortgage, contract, indebtedness, or other incumbrance given to secure payment of the purchase pri. ce 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 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 avaluable consid- eration, and any contract for such conveyance, grant, assignment, quitclaim, or transfer, and any lease with an option to purchase real property, including stand- ing timber, or any estate or ,interest therein or other contract under which possess ion 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 the purchase pri ce . Tn. term shall not include a transfer by gift, devise, or inneritance, 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 .t>roperty, ,whether or not ,such contract contains a forfeiture claaseJ or deed 1n lieu of foreclosure of a mortgage or the assumption by a grantee of the balance owing on an obligation which is secured 'by a mortgage or deed in lieu of forfeiture of the vendee's interest in a contract of sale Where no consideration passes otherwise or the partition of property by tenants in common by ajreement 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 involved transfers by appropriation or decreein condemnation proceedings brought by the United St~tes, the State or any political subdivision thereof, or a municipal corp ation, a mortgag~ or other transfer of an interest in real property merely to secure a debtt or the assignment thereof, any transfer or conveyance made pursuant to an order or 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 guaran with the federal housing administration or veterans' administration, nor a transfe in compliance with the terms of any lease or contract upon which the tax as impose by this chapter has been paid or where the lease or contract was entered into ptio to the date this t ax was first imposed, nor the sale of any grave or lot in an establi shed cemetery.J nor a sale by or to the Unit ed Statest. this state or any political subdivision thereof, or a municipal corporation or this state. SECTION II. There i~ hereby levied and there shall be collected by the Treasurer on ea,ch 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 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 sha 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 satisfaction of mortgages. SECTION V. No instrument of sale or conveyance a tax on which is imposed by this ordin- ancez shall be accepted by the county auditor for filing or recording until the ta 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 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 aut~orized 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 there1 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 lessee to buy real property or any estate or interest therein or contract rigpt thereto, anc the selling. price is not stated in the instrument, the grantor grantee or the agent of either shall by affidavit, state the opt1on 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 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 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 th e transaction involv.ed constitutes a sale of standing timber under this ordinance and the selling price is stated in SUC~ 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 the foregoing affidavit stating, in addition to the other requirements the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge,' or the selling price ultimately to be received and shall pay to the County Treasurer under this ordinance a sum equal to one per cent of such 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 DO cutting and removal is completed, whichever is earlier, it shall be the duty of tt seller to execute and file with the county treasurer an additional affidavit in the above form setting out the selling pri ce actually paid. In the event such ame 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 thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the eY.D~ such amount be less than the origir estimate the treasurer is hereby 41reoted 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 not less than ten nor more than fi fty dollars. SECTION IX. Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty 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 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 penal ty thereafter. SECTION XI. The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly for distribution to the school districts entitled thereto, PROVIDED: that one per cent of the proceeds of this tax shall be credited to the County Current Expense Fund, out of which all cost and expense of 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 section or sections, or portions thereof, are invalid, shall have no effect 01 the remainder of this ordinance. SECTION XIII. This ordinance is necessary for the immediate support of county government and its existing public institutions and shall take effect May 1, 1957, and shall remain in effect until and including May 1, 1959. ADOPTED This j{!f-day of April, 1957. it~E\~ ATTEST: ~~~ ...---. SEAL M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors Of~... School District No. .'Y.tR....... of Jefferson County, Washington, at a meeting of said Board on the 2:1:.. day of.:zt!'~......__..m, 195.7. RESOLUTION WHE}tEAS, a public hearing was held in m4~.m....... School District No. ___'Y..V2..... of Jefferson County, Washington, on the ..."Z:2..... day of .~~m.mm.... 195;(.., for the purpose of discussing the need for support of the schools of said district, NOW, T~E~EFORE, Be 2 Resolved by the Board of Dir~ctors of ~...m:. School DIstrIct No. ....5.(......... of Jefferson County, Washmgton, that a need eXists for addI- tional funds for the support of the schools of said district during the 195..~-195.? school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this m;;??.. day of $~....;m....m...... 195.L.. .......u-J..~.....(2................ ~.....e._m...mm. .... ~:::~~Z Board of Directors of .:6?~ School District No. ..~G?..... of Jefferson County, Washington f"" .f""'"",, M21 [; i L=' r(ff F 'it,;;! 1~i1 "11 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: 'The following resolution was adopted by the Board of Directors of :~~...... School District No. .~g__.... of Jefferson County, Washington, at a meeting of said Board on the ..g:.... day of ..~.............., 195..1'.. RESOLUTION WHJl}REAS, a public hearing was held in ....({2~m............ SchQ.ol District No. --.It:.8:---- of Jefferson County, Washington, on the ..K'-...__..... day of .~...__....__......... 195.7., for the purpose of discussing the need for support of the sch~ls of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of .t2~........... School District No. .!f=g'::..---- of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.7__-1952.. 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. Jefferson County, Washington M21 /T~~ i~";, 71 {J !:IN TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ...C.h.i:m.~.c.WJ1...m........... School District No. ....42....... of Jefferson County, Washington, at a meeting of said Board , on the __9.th... day of ......AR!'.~.)..................., 195.7.~.. RESOLUTION WHEREAS, a public hearing was held in ......GbimaQJ.1;m............................ Sci~ol District No. ......49..... of Jefferson County, Washington, on the ......9.~!'?-.... day of ..:~P..~............................ ,,:'i'~ 195.7-..., 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 .......Chimac:u.m................ School District No. ....-4-9--.... of J effersonGounty, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.7...-195...~. school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this ..9.tlL..... day of .......h:P.::r..?:l.............................. 195.1.... .?n.~.L~ .....~L..&L~ .....(:...7f.:~t&na................................ .z8j~....... -.... -. ... ~ ~ _ . --..-.. ............... ..... ... ......... Board of Directors of 0.b.ima.c.1Jp.L............. School District No. ...4.9......._ of Jefferson County, Washington M21 r"" .. t"'( ET U.I : ft:., Ii. , ilng TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ..~t..Townsen:L.__.... School District No. ----50.------. of Jefferson County, Washington, at a meeting of said Board on the ..8th.... day of .....Apri~........__.__....__., 195...1.. RESOLUTION WHEREAS, a public hearing was held in .....:P.or.t...T..9.m~~~_................... School District No. ___...~Q___... of Jefferson County, Washington, on the .......:8th__ day of .......AItr~l.._...__............ 195..77.., 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 .__f9~:Ii..~9Y!~.Ii'Dg....._........ School District No. --5.0.......... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.1....-195__'-__ school year. The Board of County Commissioners is requested to pay to said school district dur- ing said year a sum equal to 17 cents per day of attendance credit as determined pursu- ant to section 28.41.070, R.C.W., as provided by Senate Bill No.9, enacted by the State Legislature in Extraordinary Session, 1951. SIGNED this ____6th...... day of .__....._.............~.P.r.~~.................. 195...1. Board of Directors of ..~ovt..~ownsend...... School District No. ...flO......... of Jefferson County, Washington