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HomeMy WebLinkAboutXI (1 56) ~ , .~;. ORDINANCE NO. XI. 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 XI is hereby adopted as follows: SECTION I "Sale" shall have its ordinary meaning and shall in addi t.ion 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, assign- ment, quit-claim or transfer, and any lease wi th an opti on to purchase real property, including standing timber, or any estate or interest therein or other contract under \^Jhich 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 politi cal subdivision thereof or a muni cipal corpor- ation of thi s State, nor a transfer by appropri ation or decree in condemnation proceedings brought 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, nota. the assignment thereof, nor any transfer or conveyance made pursuant to an order of sale by the Court in any mortgage or lien foreclosure proceeding or upon execution of judgment, or a deed in lieu. of foreclosure to satisfy a mortgage or a conveyance to the Federal Housing Administratio n or Veterans,"" Admini stration by an authoriz ed mortgagee made pu.rsuant to a contract of insurance or guaranty "wi. th the Federal Housing Administrati on, 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 th e 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~ptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corporation, municip.al or quasi-municipal corporetion, association, society, or any group of individuals acting as a unit, whether mutual, co-operative, fraternal, non-profit or other",lise, but shall not include the United States or the State of Washington" or any political subdivis;" ions of the State of Washington and municipal corporations of this State. "Selling pri celt shall mean the consideration, in money or anything of value, pai d or delivered or contracted to be p aid or deli vered in return for the trans fe of the real property or estate or interest therein and shall include the amount 0 any lien, mortgage, contr<':!ct, indebtedness, or other incumbrance given to secure payment of the purcha se pri ce or any part thereof, or remaining unpai d on such property at the time of such sale, including the amount of any lien or encumbranc existing against the prope rty and agreed to be pai d 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 consideration, and any contract for such conveyance, grant, assignment., quitclaim or transfer, and any le ase with an option to purchase real prope rty, i.ncl uding standing timber, or any estate or interest therein or other contract unde.r 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 pay{jlen1l;, of the purcha se pri ceo 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, whethe r or not su ch contract contains a forfeiture claus e, 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 the vendee's interest in a contract of sale where no consideration passes other\~se or the partition of property by tenants in common by agreement or as the result of a court decree any transfer, conveyance, or assignment of property or interest in property from one spouse to the other in accordance wi th the terms of a de cree 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 invol- ved, transfers by appropriation or decree in condemnation proceedings brough+ 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 me rely to secure a debt, or the assignment thereof, any transfer or conveyance made pursuant 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 sati sfy a mortgage, a. conveyance to the federal housing administration or veterans administrcJtion by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the federal housing administration or veterans administration, nor a transfer in compliance with the terms of any lease or contract upon which the tax as imposed by this chapter has been paid or where the lease or contractv<las entered 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 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. SECTI ON III. The tax imposed by this ordinance shall be the obligati on 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 whi ch is involved, until paid and may be enforced by the treasurer in the manner prescribed for the foreclosure of mortgages; PROVIDED FURTHER,an election on the part of the treasurer to pursu~e one remedy shall in no event operate to wai ve 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 he rein levied shall be p aid 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 recordi ng satisfacti on of mortgages. SECTI ON V. No instrument of sale or conveyance, a tax on which is imposed by this ord- inance, Shall be accepted by the county auditor for filing or recording until the tax sha,ll 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 indi cating such 0 SECTION VI. It shall be the duty of the seller, within thirty days after the date of sale to furni sh to the treasurer, in triplicate, on forms to be supplied by th e treas- urer, an a.ffidavit containing the full name and address of the seller, the full name and address of the purchaser, the descripti on 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 rea.l property or any estate or int ere st therei n or any cont ract ri ght the reto for any other real property or estate or interest therein or contract right thereto there shall be filed by or on behalf of ea.ch grantor the above affidavit which said affidavit shall state the fair market value of the property ~o exchanged, and a tax shall be levied and colle cted as to each transfer. Where the transaction involved is a lease with an optio n in the lessee 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 th e agent of either shall by affidavi t, state the option price intended and the tax levied hereunder shall be on such stated option pri ce; 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 pri ce stated in the affidavit filed at the time the le ase with option was executed, there is hereby levied and there shall be collected under thi s ordi nance the tax on su ch addi ti onal 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 opt ion is exercised and accept ed. Where the transaction involved constitutes a sale of standing timber under this ordinance and the selling price is stated in such conveyance as being determinable 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 end an estimate, to the best of his knmvledge, 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 of the seller to execute and fi Ie wi th the county treasurer an additional 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 addition- al 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 event such amount be less than the original estimate the treas- urer is hereby directed to refund the excess payment to the taxpayer and credit the balan ce to the school fund as above. SECTION VII. The treasurer shall retain and file the original of such affide.vi t 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 t en 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 one hundre( nor more than five hundred dollars. SECTION X. The tax imposed hereunder shall become due and payable immediately at the time of sale a.nd, 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 intere: 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 admini- stering this ordinance, including cost of printing stamps and forms of affidavi and receipts and other forms which may be necessary, shall be paido 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 on the remainder of this ordinanceo SECTION XIII This ordinance is necessary for the imn1ediate 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, 1957. ADOPTED THIS 16thd?yof Ap;ril, SEAL -....::.. 1956. o{~H ~ ATTEST: &t~~, tor and ex-o the Board. icio M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of _....~~.:.~...~~~~_~!!:~.. School District No. ....~.9.__..... of Jefferson County, Washington, at a meeting of said Board on the ..._..1.... day of ......~..ooo.....__....' 195.L... RESOLUTION WHEREAS, a public hearing was held in .....~~::.~..~~~~.~~~............... School District No. _____.5.Q___.. of Jefferson County, Washington, on the ..______....___. day of ......__.__.._......_.___....000.000.. 195..000_' 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 ....~9_!.~...?;g~~~~~_...... School District No. ___J5.Q._..... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195000.__-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 .........1....__ day of ...........~~"..--ooo---oooooo...-- 195.Cw... Board of Directors of .!'.C?~.~..~.?!.~.<<:.~~.. School District No. ....p.Q....... of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: 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 .I3nn day of m~..n.._........ 196..~... RESOLUTION WHEREAS, a public hearing was held in --.__...g.~~~~.?~......--.m............ School District No. ---000.49..--. of Jefferson County, Washington, on the ...000.......__. day of .,...............................__... 195__...., for the purpose of discussing the need for support of the schools of said district, NOW, T~E~EFORE, \~it Resolved by the Board of Dir~ctors of .......9.gJ~~.~~..............:. School DIStrict No. ...____.000_.... of Jefferson County, Washmgton, that a need eXISts for addI- tional funds for the support of the schools of said district during the 195...000-195....__ 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 tlllil ...-13...... day of hn.~._""h..n..nnnm.. 196.t?.. ...);r/~...;L~...... .,.f:~g.t:d~ R(i.i' ' 0~~ .... ;;...-.. ~.._........ .. ..---......... ..~...... .......... -- --.... ....-.. ....-............ .......- .............. .......... Board of Directors of ....~~~~~~~...........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 .....~~~.~~~.~~.............. School District N~. .....~....... of Jefferson County, Washington, at a meeting of said Board on the .___.;:C. day of ___......~..---.. 195.42.. RESOLUTION WHEREAS, a public hearing was held in ....ng.~*J..~~.~~.......n.................. Sc ____A:~---.. of Jefferson County, Washington, on the .....S"..... day of ....... ... 195.<..p-., for the purpose of discussing the need for support of the schools NOW, THEREFORE, Be it Resolved by the Board of Directors of .....~~.~.~~.~~.~............._._... School District No. .....4:8...... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.-'..-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. 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 ...ul.'-~.~.9..~................ School District No. .....~.__.... of Jefferson County, Washington, at a meeting of said Board on the m.ff.h. day of h~"'h" 1954h. RESOLUTION WH~~AS, a public hearing was held in ...__...JlJ~g~........u................ Schoo) istrict No. _____~... of Jefferson County, Washington, on the --000..'1....... day of . . ..000............... 1950006, for the purpose of discussing the need for support of the sch ols of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of u...~.!~~~~...__............... 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......-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 ..h7hOh. day of .~mhhhhh"h'h' 1954... ....W....~~...a-- , ..A~....e~......J;2;2~ ..::......__.:h:.hh'hh...::::=---~ ....................... --.................... ....................-........................................ -.. ..,.............................. Board of Directors of ......_~~_~.~.......... School DistrictNo. ......~...... of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ..QIl..._~.a1..~a.t.l" School District No. ..J~Q........ of Jefferson County, Washington, at a meeting of said Board on the .J~.i!~ day of ...f~>.L.....mm..., 195~.... RESOLUTION WHEREAS, a public hearing was held in "~~~!.~~'~~JtF~.~.!!:...~.... School District ~o. ._...,~Q.__ of Jefferson County, Washington, on the '000.1.<:.2. : day of. ..' m/~.,;r.k... 195__'., for the purpose of discussing the need for support of the sch ols of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of .Qtle""..~D1..aDJlHr School District No. '00010........ of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195000__.-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 --:.I!tt!:z. day of .........a~.....mm._...... 195...~. ......~~.~. ...~-t...e...1J~.............. Idl~~~.._____..__...______..m. Board of Directors oflll...t..~.Qla8.1!Wat.r School District No. m~...m... of Jefferson County,W ashington :,'. Bulletin No. 4 March 27, 1956 TO ALL CHAIRMEN OF THE BOARDS OF COUNTY COMMISSIONERS, COUNTY TREASURERS, AND CLERKS OF THE BOARDS Gentlemen: The purpose of this brief bulletin is to remind all of you that your real estate transaction ordinance must be enacted by May 1 if it is to serve your schools for the coming year. The tax must fir st be reque sted by a majority of the school districts in your county and your hearing on it will need to be advertised for not less than ten days prior to enactment of the ordinance. It is assumed that all counties made the changes in your standaJ:"d ordinance which were required by Chapter 132, Laws of 1955; therefore no further changes will be necessary from the one now on your books. Sincerely, RCW:jb R. C. Watts, Executive Secretary