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HomeMy WebLinkAboutIX (1 55) ORDINANCE NO. IX 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 VII is hereby amended to read 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, assign- ment, 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 giTen to the purchas- er 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 municipal corporation, nor a mortgage or other transfer of the interest in real property merely to secure a debt, no~ 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 Administration or Veterans' Administration by an authori zed 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 bankruptcy, trust, estate, firm, co-partnership, joint venture, club, companYr joint stock company, business trust, corporation, municipal or quasi-municipa corporation, association, society, or any group of individuals acting as a unitt whether mutual, co-operative, fraternal, non-profit or otherwise, but shal not include the United States or the State of Washington, 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 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 the purchaser, but shall not include the amount of any outstand- ing lien or encumbrance in favor of the United States, the State, or a municip- al corporation for taxes, special benefits, or imprnvements. PROVIDED, From and after June 9, 1955, asmed 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, an, any contract for such conveyance, grant, assignment, quitclail or transfer, and any lease with an option to purchase real property, including standing timber, or any estate orfl.nterest therein or other contract under which possession of the property is given to the purch aser, or any other person by hi s direction, which title is retained by the vendor as security for the payment of the purchase price. 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 prnperty, whether or not such contract contains a f~rfeiture clause, or deed in lieu of foreclosure of a mortgage or the assu.pt10n 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 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 propert~ settlement agreement incid~nt 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 brought by the United States. the State or any political subdivision thereof, or a municipal corporatio1\l, a mortgage or other transfer of an interest in real property merely to secure a debt, or the assignment thereof, any transfer or ~oaveyance made pur$uant to an order of sale by the court in any mortgage or lien foreclosure proceedings or tupon execution of a judgment, or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the federal housing administ~ation or veterans administration- by an authorized mortgagee made pur- suant to a contract of insurance or guaranty with the federal housing admini- stration 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 contract was 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 c~nt 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 co11ect the same from the seller by a eivil 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 treasurer in the manner prescribed for the foreclosure of mortgages; PROVIDED FURTHER, an election on the part of the treasueer to pursue one remedy shall in no event operate ..a 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 am collected by the treasurer who shall cause to be affixed to the instrument of sale an appropriate stamp or stamps evidencing satisfacti on of the lien imposed hereunder and sh all further issue a receipt acknowledging such payment which 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 ordinance, shall be accepted by the county auditor for filing or recording until the tax shal~ have been paid and the stamp or stamps evidencing such payments have been affixed to the instrument or, where no tax is levied here- under, 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 treasurer, 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 thereto 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 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, 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 lefied hereunder shall not be payable until the option is exercised and accepte 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 requirement 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 cutting and removal is completed, whichever is ea,rlier, it shall be the duty of the seller to execute and file with 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 theseller shall pay such addition. al amount to the county treasurer who shall thereupon place this amount, togethE with the sum originally deposited, to the credit of the school fund in the usua: 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 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 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 wi thin thirty days thereafter, shall bear interest and penalty at the rate of one per cent per month from date of sale, which 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 count school fund monthly for distri bution to the school districts enti tIed the rete PROVIDED: that one per cent of the proceeds of this tax shall be credited to the County Current Expense Fund, out of waich all cost and expense of admini- stering this ordinance, including cost of printing stamps and forms of affidavits and receipts and other forms which may be necessary, shall be pai do 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 effe on the remainder of this ordinance. SECTION XIII. This ordinance is necessary for the immediate....' support of county govern. ment and its existing public institutions and shall take effect May 1, 1955, and shall remain in effect until and incl uding May 1, 1956. ADO P '!ED TH IS ~ day of ~ ' 1955. ~.) "'~. '/'~~/ .' airman 0' SEAL ATTES'r: ~~ ---..." ~~ ~ ~\.~ ember M21 \l~~ Y\~--( . TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of D~eetora ~,,~ School District No. h__m_m of Jefferson County, Washington, at a meeting of said Board on the L.2dday of ~m.mmm______, 195...$.... RESOLUTION WHEREAS, a public hearing was held i.,a.~ /J ~::_~_. ----U---- of Jefferson County, Washin~~~~th;-L~:.U__ day of _ . 195_.;.r., for the purpose of discussing the need for support of the scho NOW, THEREFORE, Be it Resolved by the Board of Directors of~:::.~ School District !go. _~____.._. of Jefferson County, W ashington, ~t~-~e-ed-exists for addi- tional funds for the support of the schools of said district during the 195.5:"__-195__t... 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 ./._.:r.dday of ..~~m___.___.__..m_____. 195.~_. .C!Ia~c./-~ :.:~:?f;;;;::::::::::::::::::::::::: .~~12~mm_ BOardOfDirectors~_on~ School District No. .~.__..m of Jefferson County, Washington ',j r)"i/ \~ < M21 \;, \ TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of n4~ School District N o. u..'Y~m of Jefferson County, Washington, at a meeting of said Board on the /k.. day of ..r..a.d.... 195..6- RESOLUTION WHEREAS. a public hearing was held in &~.."$.l Di~.H No. _.___~~.m of Jefferson County, Washington, on the uu./.:,..u day of u ~.u.u.u 195.$., for the purpose of discussing the need for support of the scho of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of -C~ School District No. n.1C.t;._-- 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-195.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. .. -...........- -- --.... -.... -........ -.. - - -.... -............................ -....-.......... - -,"" -.. -................. Board of Directors of .6~ School District No. _ujC:~___ of Jefferson County, Washington M21 TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ._...__._~':~.~.~_~_~~m.......m. School District No. m...~~m._. of Jefferson County, Washington, at a meeting of said Board , 7 April 5 on the .....__._... day of ..................................__, 195__..... RESOLUTION W~~EAS, a public hearing was held in ..__m._.._...~~g~~~~......_m...m..... School District No. ...__~..... of Jefferson County, Washington, on the .......'1....000. day of .....m..~~.~.~.~......m......... 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 .m_.~~.!~.<?~.J!..~.....__....m_.___. School District N o. __..~__....._ 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 11 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-.:~~;:gf2----:--~-------- 195__~__. ~ " ~ ," ..' ....." . .-..................... , '/' ~ / ... ...::....._~._..._~~~.- ...~ /7., '.. ~- ~.. .;?I,a:t:-r~~...___.mmm_... ~ (/:~// '. jl ~ ..' ' ..~dK/? ~/ _ (; - -i-<:::kd:.:."":Ckl-,~f.(_..~~~.tl ,1 / if' -.... --..............................................................................-............ -...... -,_............ --.......... Board of Directors of .mm9r~!!~~I?:~..._..m.. 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 .....9.Q.;t)'J1g.9..1ml.......oo.oo.. School District No. .__..>:t.9.....__ of Jefferson County, Washington, at a meeting of said Board on the ..1.~.~h. day of ....~lg..i!......__......___..., 195.2__. RESOLUTION WHEREAS, a public hearing was held in .........c..b..iP}J~,g~........................ School District No. ___....~.9.__.. of Jefferson County, Washington, on the ...J:.__J~g... day of ...oo!!?!.:!:;!;......__........____.. 1955..., 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 ..Chima.c.um.................... School District No. --!t9.--.-.... of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195.5.__-1956.... 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:..~~h.. day of .......~.P.~J;!;...........m.m....... __... 1955.... Board of Directors of .....GhimacllDL......... School District No. .....!t.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.9..:r.t....'r~?.~n9,.......m. School District No. ..:iQ..mmu of Jefferson County, Washington, at a meeting of said Board on the m.15.th day of .m..April.......m...mm' 195.5000. RESOLUTION WHEREAS, a public hearing was held in .th~..Bsmrg.Jj.QQID...Q.t'...m..m...... School District No. .....50....... of Jefferson County, Washington, on the ...l5.th.... day of .....April.m..m.............. 195.5..., 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.Qr.t..TQ'lffisend............. School District No. m.SQ....m. of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195..5..-195.6000 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 ...15th..... day of .........Am~;i.;J.m.........m..........mm .195..5... ~-_:~.~.~ :::::di::it::~;:::::::::::::::::::: tP~_...~;fj\_=_u.u_._......_...- ..&..~....~~ Board of Directors of ..P..or.:t...T.orms.end....... School District No. .m5Q.....m of Jefferson County, Washington Bulletin No. 11 April ~i i 955 TO ALL CHAIRMEN OF bOUNTY BeARDS AND COUNTY TREASURERS Ladie s and Gentlemen: Enclosed herewith is a copy of a recommended amendment to your clJrrent Real Estate Transactions tax ordinance, to bring the ordinance in- to conformity with legislation passed by the 1955 State Legislature. The new legislation is contained in SB 325, now Chapter l3Z, Laws of 1955. The language contained in the recommended amendment to your ordinance is taken directly from the bill as signed by the Governor. The amendment will go into tile t1definitions" section (Section 1) of your present ordinance, and is worded in such a way as to provide for the difference in the dates when you must re-enact your present ordinance (not later than May 1. 1955) and the effective date of the new statute (June 9. 1955). As usual, your ordinance will need to be advertised not less than ten days prior to its ena.ctment. Sincerely, RCW:bb Enclosure SUGGESTED DEFINITION SECTION FOR THE TEIUl "SALE" - REAL ESTATE TRANSACTIONS TAX ORDINANCE PROVIDED, From and after June 9 1955, as used in this ordinance, the term "sale" shall have its ordinary meaning and ~all include any conveyance, grant, assignment, quitclaim or transfer of the o'Wllership of or title to real property, including stand- ing timber, or any estate or interest therein for a valuable consideration, and any contract for such conve.yance, 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 oontract under lUhich possession of the property is given to the purchaser, or any other person by his direotion, which title is retained by the vendor as security for the payment of the purohase price. The term shall not include a transfer by gift, devise, or inheritance; a transfer of arr.y leasehold interest other than of the type mentioned above, a oancellation or forfeiture of the vendee's interest in a contract for the sale of real ro r whether or not suoh oontract contains a fortei ture clause. or dee in lieu of fore- closure of a mortgage or the assunption by a grantee of the balance owing on an obligation which is seoured 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 ,. agreement or as the result of a court decree tranSfer, conveyanoe or assignment of propert;y or interest in property rom one spouse to e 0 er n aooor ce e rms 0 a ecree 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 decree in condemnation proceed- ings broughtby' the United States, the state or arty political subdivision thereof, or a municipal corporation, a mortgage or other transter of an interest in real property mere17 to secure a debt, or the assignment thereof, arty transfer or oonveyance made pursuant to an order of sale by the court in allY' mortgage or lien foreclosure proceed- ing or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the federal housing administration or veterans administra- tion by an authorized mortgagee made pursuant to a contract of insurance or guaranty 'Wi th the federal housing administration or veterans administration, nor a transfer in compliance with the terms of any lease or contract upon whlch the tax as imposed by this chapter has been paid or 'Where the lease or contract was entered into prior to the date this tax was first imposed, nor the sale of any grave or lot in an establisbw ad cemetery, nor a. sale by.or to the United States, this state or any political sub- division thereot, or a municipal corporation of this state. ( 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 first be requested 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 standard 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 L---12{/ ./ -- .-.;;;.. " R. C. Watts, Executive Secretary