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HomeMy WebLinkAboutVII (1 54) ORDINANCE NO. V / I ORDINANCE RELA TING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREDN BE IT ORDAINED by the Board of County Commissioners of Jefferson County, State of Washington, that Ordi nance Number 4 is hereby amended to read as follows: SECTION I "Sale" shall have it s ordinary meaning and shall in addition include any conveyance, grant, assignment, quit-claim, or transfer of ownership of or ti tIe to real property, incl uding standing timber, or any estate or intere~ 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 ~iven to the purchas- er or a ny 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, nor 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 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 bankruptcy trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corporation, municipal or quasi-municipal corporation, association, society, or any group of individuals acting as a unit, w~her mutual, co-operative, fraternal, non-profit or otherwise, but shall not include the United States or the State of Washington, or any politic; 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 a t 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 benefi ts, or improvements. SECTION II. There is hereby levied and there shell be collected by the Treasurer on each sale of any real property si tuat~n 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 property, the sale of which is involved~ until paid and may be enforced by the treasurer in the manner prescribeo for the fore- closure of mortgages; PROVIDED FURTHER, an election on the part of the treasurer to pursue one remedy shall in no event operate to waive his rignt 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 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 payment which receipt shall be evidence of the satisfaction of the lie'h 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 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 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 theretl 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 oDtion 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 hereuneer 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 th e deed is accepted for recordi fig; PROVIDED FURTHER, that where, by the instrument of lease, the lease payments do not apP~1 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 pri ce 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~he 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 be'st of his knowledge, of the selling price uitimately to be received and shall pay to the ~oun~I t d Treasurer under this ordinance a sum equal to one per cent of suc es ma e . 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 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 the seller shall pay such additional amount to the county treasurer who shall thereupon place this "amounti together with the sum originally deposited, to the credit of the schoo fund in the usual manner. In the .vent such amount be less than the original estimate the treasurer is hereby directed to refund the excess payment to the taxpayer 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 fifty dollars. SECTION IX. Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon convictiQ1.l~.thereof, in addition to any penalty imposed by the laws of the State of 'Nashington, be fi ned 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 interest and penalty at the rate of one per cent per month f rom 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 county school fund monthly for distribution to the school distncts 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 affi- davi ts and receipts and othe r forms whi ch ma y be necessary, shall be pai d: 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 ha ve no effect 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 I, 1954, and shall remain in effect until and including May I, 1955. ADOPTED THIS 2 t .ti DAY OF SEAL ATTES~: ~. . ~. County u ~t . -,,;,' ^ M21 l' / .-~. ~\~" ~~' TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ...._..~~~~!___......u.... School District No. ....~_m..u of Jefferson County, Washington, at a meeting of said Board on the ..__!..u~; day of ___....um..:g~U.._.u....., 195_~.... RESOLUTION WHEREAS, a public hearing was held in .....m.......9!.g.~!!.~.m.....m..m.... School District No. .u....~.._.. of Jefferson County, Washington, on the ..._____1'-...... day of u....___.q~g..mmmu..u.. 195.~m, 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~~~~!!~___.......___.. School District No. 3~m..m._ of Jefferson County, Washington, that a need exists for addi- tional funds for the support of the schools of said district during the 195u~..-195JL. 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. ..~..uuu.. of Jefferson County, Washington ... ., M21 \\~ \~~~\) TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ...B~.... School District No. ....~...... of Jefferson County, Washington, at a meeting of said Board on the ..../..?.. day of .....~u..........., 195.i... RESOLUTION WHEREAS, a publie bearing was held in ...fi~......_.._...~... chool, 'strict No. ....._~.... of Jefferson County, Washington, on the .....1.7-000... day of .... _ . . ...n............ 195.f.., for the purpose of discussing the need for support of the scho s of said district, NOW, THEREFORE,!}, it Resolved by the Board of Direetors of ..._#~...___.._ 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 ...Ll....... day of ......~........m..............: 195..~. ~RL,th::ZL~ ..~;ida~02.1..~lE.~~(.. \::~~.~-- _..~~::*_.__.C;..-t:0-------------------- f:;7Lb:?::!............................~.......... Board of Directors of .#~....... School District No. ....~m.... of Jefferson County, Washington M21 ~~ A\) . r:'C:i"~ <;~> TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors o~.~..~ School District No. .~.{)..__.... of Jefferson County, Washington, at a meeting of said Board on the ~.5.. day of ..~............., 195..~. RESOLUTION WHEREAS, a public hearing was held in~..::.~.~. hool District No. .....~{L__ of Jefferson County, Washin~~:~~-th~~.$.~__. day of. _ ..' .................. 195...i, for the purpose of discussing the need for support of the scho Is of said district, NOW, THEREFORE, Be it Resolved by the Board of Directors of~__.~ School District No. .;?.t2.._...c of Jefferson County, Washington, ~t-~-~~~~~xists for addi- tional funds for the support of the schools of said district during the 195.~..-195_S:-. 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 ~.2.U day of ...~._____.................. 195..f;!.. .j1J"..............._...~.._......_.__........_....- ~/.(.':..c.L............ ... ... .............. u........ ..... ...~tf.-.:2J~ BOardOfDirectors~__~ School District No. .'2./2....... of Jefferson County, Washington M21, ",~~'t\ ~~ TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ...9.g.t.l)}.~~~~.....m...m.. School District No. .....~9mm. of Jefferson County, Washington, at a meeting of said Board on the ..~.~.?9aay of ....A.pri.l....mm.........., 195.!t... RESOLUTION WHEREAS, a public hearing was held in m........Chimag..uto...........m.....m School District No. .m~:~...m. of Jefferson County, Washington, on the .m....m..... day of mA.p.ril.........m__mm... 195.:f__., 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 ..........Qb.iw..<;l.mmL.....m.__ School District No. ____.~9....... 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__5. 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 m2D.tl1... day of ........f\l).r.i.l.m...........mm.mm.. 195..Y:... Board of Directors of ......G.hima.c.um.....__... School District No. ...!:t9......... of Jefferson County, Washington M21 '. TO THE COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON: The following resolution was adopted by the Board of Directors of ..~n1.~."'~n....... School District No. ...S.9.....____ of Jefferson County, Washington, at a meeting of said Board on the .S~..... day of ....:f.ml...n........__nnn' 195...4.. RESOLUTION WHEREAS, a public hearing was held in ...~..~~~..............mn.... School District No. ....5.9........ of Jefferson County, Washington, on the ...S~....... day of nn~~......m...........m 195.l4m, for the purpose of discussing the need for support of the schools of said district, NOW, THEREFORE5Be it Resolved by the Board of Directors of ~.~..!~.~.~......m...... School District No. m.~....m... of Jefferson County, Washington, that a ne~d exis41for 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?~mm. day of ........m.~~.................m....m.. 195n~... ~, ').m:'ih__.A..'fc.,:;II-~u CL.~ .Wt..a.....,.;:.'-::"f)m.. . ...m. ." ..nam1/..../~...:.n.m.........m....... ~.,.~......~..~ e?:.d:.?t:~4........................... Board of Directog of ....n..........................__ School District No. ................ of Jefferson County, Washington ~.- ~:. .,.