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HomeMy WebLinkAboutV (1 53) \ \ .;;.. -... . , " - / ORDINANCE NO. '{ ~ ORDINANCE RELATING 1!O SALES OF dAL ESTATE AND LEVYING AN EXCISE TAX THEREON BE IT ORDAINED by the Beard ot County Commissioners of ~~f~ ~ 'r SO ^--' County, state ot Washington, that ~d1nance Number if is here i amended to read aafollews. SECTION I. Definitions I "Sal,e" shall have its ordinarr meaning and shall in addition include 8.rJy conveyance, grant, assignment, qui t-elaim, or transfer 01' ownership of or title to real property, including standing timber, or &ny' estate or interest therein for a valuable consideration, and any contract for SUch conveyanoel grant, assignment, qu:Lt-elaim, or transfer, and any lease with an option to purohase real property, including standing timber, or any estate oi- interest therein.. or e:ltf contract under which possession of the property is gi van to the purohaser or &nT other person by his direotion while title is retained by the seller as seourity for the payment of the purohase prioe, but shall not inolude transfers by gift, devise or inheritance, nor a sale by the United States or the State of Washington, nor a transfer by appropriation or decree in oondemnat:Lon prooeedings brought by the United States, the state, or a municipal oorporation, nor a transfer in compliAnoe with the terms Of any lease or contract upon whioh a tax as imposed by this ordinance has been paid or where suoh lease or contract was entered into prior to May'l,19,$1, nor to the sale of any grave or lot in an establi8hed aemeteZ'1, nor a mortgage or other transfer of an interest in real property merely to secure & debt, nor the assignment thereofJ PROVIDED, ezry transfer or oonveyance pursuant to an:r prooeedings for the foreclosure of any mortgage, lien or other incumbrance, except a satisfaction thereot, whether executed by the sheriff by public sale or by ~one by public or private sale to satisty a debt shall be subject to this tax. The assignment or other transfer of a seller's interest in a contraot for the sale of reaJ, property or any estate or intereat therein, even though acoompanied b7 a conve7anoe of the seller' II interest in the real property shall not be taxable under this ordinance where such assignment or transfer was made on or atter September 6, 19S1t but where suoh assigned contract' is forfeited, forec1'bsed, ~r otherwise not per.t"brmed, and the assignee thereby obtains the interest of the purchaser therein,. a taxable sale of ~al property shall then be deemed to have ocouh-ed and the balance then due on sUch contraotat the time of forfeiture shall be deemed' to be the 'se~ing price. PROVIDED, on_ _or after June 11 the term "sale" shaUbe defined as lC'>llcWal 11"'11 -:..c-.J - - - - "Sale" shall have its or meaning and shall in addition inolude arty conveyanoe, grant, assignment, quit-cla1m, or transfer of ownership of or title te real property, including standing timber, or any estate or interest therein, for a valuable consideration and 8.rIY contract for suoh 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 whioh possession of the property is given to the purchaser or any other person by his direction while title is retained by the seller as .eounty' and the payment of the purchas8 price, but shall not inolude transfers by gift, deville, or 1nber:1tance, nor a .ale 'by ~ ~ the United States, the State of Washington, E!: 5t political subd,1;vision T.llereof .!?! !. municit>aJ. corporation 2! !!!!!. State nor a transfer by appropr~ation Or decree in condemnation proceedings 'broug~the United States" the State or ~ ~litioal subdivisions thereof or a munioipal oorporation, nor a mortgage or otEer transfer of the interest in real property merely to seoure a debt.. nor thll assignment thereot, nor !& transfer or conveyance made pursuant to an order of sale & the Court in any- mor~iieor rren foreclosure roceed or ~ exe-- cu:a:on oD'ud&f:t;"or a de.~!n ~Iiuor,o foreolosure to sa s, amorq-ac!. or & c,~~vetance to _ Feai'ril."1IOU'.rng'""Iaii1zi"Istration or veteran 8 - 1etritronw an au hor1Zed mortiafee made purswmt , ~! oontract !a!insuranoe or prantiWIth tne )-ederal ftoUsine; amiri1itratioa~ nOr a transfer or ass1gnment Of a vendor's Interest in a contraotf6r the sale. of real property even though acoompanied by a oonveyanoe of the vendor's intereett in the re,al property involved ****, nor a transfer in oompliance with th~'terJllS of IQ' lease or contract llPon;:;m.ch a tax as imposed by this ordinance has been paid or where suoh lease or oontract was entered into prior to May l~ 1951, nor the sale of an'1grave or lot in an e.tab- lishM aemetery. ... ~ "Seller" shall inolude any individual, assignee, receiver, trustee in bankruptoy, tru',t, estate, firm, oo-partnership, joint venture, club, company, joint stock company.. business trust, oorporation, JJNnicipal or quasi-municipal corporation, asso,ciation,' society, or aDT group of individuals acting as a unit" wbether mutual, cc-operative, fraternal, non-profit or otherwise, but shall not inclu<ie the United states or the state of Washington, rv ~ ~LB:. o~ U &f'&.. fUll! l~J ~J~ l>o11t:1cal subdivisions of tbe State of Washington an mun eipalc!>i;Orit ons ~:L!. tatei~"P J" '1_;'1~" ~ e!!J.uCl3a. xr6'JQ tE~ .!!!! "'sellert'. ~ "Selling prioe" shall rnean the oonsideration, in money or anything of value, paid or delivered or contraoted to be paid or delivered in return for the transfer of the real property or estate or interest therein and shall inolude the amount of any lien" mortgage, eontract indebtedness, orother,1ncum~ran.ce given to secure payment. of the pp.rcha~price or any part thereof, or remaining unpaid on such property at the time of such sale, including the am:Iunt of any lien 01' encumbrance existing againstl the property and agreed to be paid by the purchaser, but shall not include the amount of any outstanding lien or enoumbrance in favor ot the United States, the state, or a municipal corporation for taxes, speeial benefits, ~r improvements. , SECTION II. There is hereby levied and there shall be colleoted by the Treasurer on eaoh sale of any real property situation in ~ County a tax equal to one per -cent of the selling price. SECTION nI. I I - The tax imposed by this ordinanoe shall be the obligation of the seller and the treasurer may proceed~~o colleot the same from the seller by a oivil action tor debt, PROVIDED" the tax shall also constitute a lien against the real property, the sale of which is involved, untU paid and may be enforoed by the treasurer in the .anner prescribed for the foreclosure of mortgages; PROVIDED FURTHER, aneleotion onthe-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, P~~alty.. and <wets, shall have been recove~d. ~.:_.' SECTION) IV. _____~,.:'...--:';"';.:::-;'.'l>"'- The tax herein levied shall be paid to and collected by the treasurer 'Who shall oause 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 aclmowledgj,ng such payment whioh receipt shall be evidence of the satisfaction of the lien imposed hereunder and may be reoorded in the manner prescribed for recording satisfaotion of' mortgages. SECTION V. No instrument of sale or conveyanoe ~ a tax' on whioh is imposed by this ordinance, shall be accepted by the oounty auditor for tiling or recording until the tax shall have been paid and the stamp .or stamps evidenoing suoh payments have been affixed to the instrument or, where no tax i8 levied hereunder, a stamp indieating 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 treasurerl an affidavit containing the full name and address of the seller, the full name and address of the purohaser.. the description of the real property inVOlved, the date of sale or other transfer, the nature of the transfer, and the sale price, whioh affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, bef'.ore 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 oontract right thereto for any other real property or estate- or interest therein or contraot right there~, there shall be fUed by or on behalf of each grantor the above affidarlt, whioh said affidavit shall state the fair market value of the property so exohanged, and a tax shall be levied and colleoted a8 to esoh transfer. -2-- , ' Where the transaotion involved is a lease with an option in the lessee to b'uy- real propertf or any estate or interest therein or ~ontraot right thereto, and the selling price ~8 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 prioe; PROVIDED, that if, upon exeoution and delivery of instrument of oonveyance or transfer pursuant to such option, the aotual oonsideration pa.s sing be greater than the option price stated in the affidavit fUed at the time the lease with option was executed, there i8 hereby levied and there shall be colleoted under this ord1~anoe 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 prioe, the tax levied hereunder shall not be payable until the option is exercis-ed and aocepted. 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 oounty treasurer. the foregoing affidavit stating, in addition to the other requirements, the legal description of the real propertf on which such standing timber' is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received and shall pay to the county treasurer under this ordinanoe a sum equal to one per cent 01 suoh estimated selling price, which sum shall not be credited by the treasurer to the school fund but shall be retained in a separate acoount. en the expiration date of such ~im.ber contract, if not extended, Or at the time cutting and removal is completed, whiohever 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 aotually paid. In the event such amount results in a tax greater than the sum t.heretofore paid on the estimate the seller shall pay such additional amount to the oounty treasurer who shall thereupon plaoe this amount, together with the sum origirially deposited, to the credit of the school fUnd in the usual manner. Inthe event such amount be less than the original estimate the treasurer is hereby directed to refund the excess payment to the taxpqer and credit the balanoe to the school fund as above. SECTION. VII. The treasurer shall retain and file the original of such affidavit and shall furnish one oopY to the countf assessor. SECTION VIII. Failure to furnish such aJ.'fidavit to the treasurer within thirty dqs after sale shall be a misdemeanor and, upon conviction thereof, the seller shall be fined not less than ten nor more than fift.Y dollars. SECTION IX. A:rr:r person lmowingly swearing falsely to any stateJllent of any material matter in suoh affidavit shall, upon oonviction 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, 11' not so paid within thirty days thereaf'ter,8h!1.1 bear interest andH penalty at. the rate of one per cent per month from date of sale, whioh 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 s"hool f monthly for distribution to the school distriots entitled thereto, PROVIDED, that e-half of one per cent of the proceeds of this tax shall be credited to the oounty Current Expense fund, out of whioh all cost and expense of administering this ordinanoe, inoluding cost of printing stamps and forms, of affidavits and receipts , a.nd other forms whioh may be necessary, shall be paid. ( PROVIDED FURTIlER~ on or after June ll. 195'3. one, Eer cent of the ~oceeda C'Jf this ~' shall ~ ere tedto the co~tY- current expense fund in-J.IeU or one-hai1' or- 'one per cent heretofore crecr~te. - (, ~/- - - - - --. ............. p-- 1 , . rv- ' -.3- ~ SECTION XII. This ordinance is deemed severable $Ild any declaration by any oourt that 8.'I'Q seotion or sections,- oX' portions thereof, are invalid, shall have no effeot oh the remainder of this ordlhanoe. SEC'tION XIII. This ordinanoe is necessary for the immediatesuPPoi't of coull:by governmeht and its existing public institutions and shall take eftect May lj 1953, and shall remain in effect until and including May 1, 1954. ~ J 19$30. ADOPTED THIS j 0 DAY OF ""." -4- (i.l). J.:'\),''t~ It:,~:t;:,.. ~''t- ~; ,{~j f.i" ~, , ~f21 TO THE COI:TI:nSIONEnS OF 9~./~ COUNTY; WASJIINGTON: adopted by the Board of Directors School Dis trict No. ~ of County, Washington, at a Lleetlng of the / d day of ~ ,195..;L. RESOLUTION vm~RK~, a public hearing School District No. ~ of County. '.iashington, on the / ~ ~ 195'.3_, for the purpose of discussing the need for support of tho schools of soid district, NO')? THEREFORE? Be it Resolved by the Board of Directors of ~.--fA-,~w<y School Di.strict No. ~ of j 2<# .(.A~ County, "L1ohington, thdt 3 neod xists for addition~l funds for the support of the schools of said district during the 195~ - 195~ school ye~r. The BOQrd of County Cor.nissionors is requestod to pay to said school district dn:ring s'-1id YOelr 0. sura equa.l to 17 C811,tc per day of 3ttondQncG credit as detGroined pursuant to section 28.Ll1.070, R.C.'.:., a.s provided by Sona.te Bill no. 9, OlLtctcd by the St,ltC LeGislature in E:;ctr~lordin~-..ry Sc;s.sion, 1951. SIGNED this / ~ d;lY of C~A--L 195..3 ~ ~.Jj~'"",)-~ ~ School District No. of H{~ County, '!.:J.shington ~~ .......\,~~ (""A."" ~, "co'. y ~\)~ ~ <(" ". ,~ " .. V"" ';''''~ U21 TO THE COHIIIJSIONERS OF JGf: _rSOIj "COUNTYt 'V'lAEmINGTCN~ The-~f}.ng resolution was adopted by the/oard of Directors ot '" Q '1 School District No. 4 of liJ. e eae · h t t ti ~ J!iy~-r'1'n,., COUrlty., \las ing on, a a mee ng OoL said oard on the 7 day ot April t 1~5J RESOLUTION VlHER~\S, a publio hearing was held in :....uilcene School District No. 48 of Jefferson l:lashington, on the 7 day of i.p-ril County~ 195'"", , --...-- for the purpose of discussing the need for support of the schools of said district, NmT'? THEREFORE'? Be i t Resolved by the Board of Directors of ~;uilcene School Dintrict No. 48 of .1 A-ff AT' >'!l"ln County, Washington, that 0. need 'i":, exists tor addi tiono.l funds for the suppor"t of' the schools of said district during the 1~5~- 1~5-i- school ycar. The Board of County Co~1ss1oncrs 1s requcsted to pay to said school district during said year 0. SllLl equal to 17 cente per day of attendance credit as determined pursuant to section 28.41.070, R.C.~., as provided by Senate Bill No~ 9, cn~cted by the State Legislature in Extro.ordin~ry Session, 1~51. \- SIGNED this 7 dClY of ,April 1953 - .--....... oard of Directors otqnili'\Al1€1. SChool Dis trict no. 48 of Jefferson County, ;J.1sh1ngton .~ .4<;.'S:t~ <:';)'~~ . d \J; "~ G~ (.""" U2l TO THE COUIIIJSIONER9 OF vi:FFE"~.(,rrlcomrrYl WASHINGTON: The following resolution was adopted by the Board of Directors of f ~I IV N '" tV School District no. ~~ of )/ ~.A. s; i!'JN County, Washington, at a meeting of sa d Board on the ~ day of All ARC:# ,195,.9. RESOLUTION Vffi~R~\S, a public hearing was held in 8A/A/,v6A/.__ School Dis trict No. ~ of JE"P'~.4.S"PM County, :iashington, on the ~ day of ,+f 1'f.lU::.H- 195'~ _, for the purpose of discussing the need for support of the schools of said district, Nml'? THEREFORE? Be it Resolved by the Bonrd of Directors of ,{3,QIN N D,.} J E'I=P_R..S"N School District No. L/-G of County, V!ashington, that a need exists for additiona.l funds for the support of the schools of said district during the 1953 - 1954 school YCJ.r. The Bo~rd of County Cot~issioners is requested to'PQY to sa.id school district during said ye~r a StlLl equal to 17 C81"],tc per day of attendance credit a.s dctGroined pursuant to section 28.41.070, R.C.1)., as provided by Sena.te Bill lTo. 9, en.J.cted by the state Legisla.ture in Extraordin~'.ry Sf.;ssion, 1951. -,.,/" d,1Y of /H......x:it..c::.H 1953 - SIGNED this Bonrd of Directors of 8 A. / /f,J;v~,.J School District No. ~~ of vCl='"rS ASt>N County, "l.J.shington <t)~ ~ " ,~"+ ,,,,\V 1i l.l'..,~~ ';~~... ]'[21 TO THE COUIIIJSIONERS OF Jetterso. COUNTYj WASHINGTON: The following of CAiIlacUll ;Setters.. said Board on the resolution was adopted by the Board of Directors School District Uo. lt9 of County, Washington, at a ~eeting of ".\01iJa day of ..,.~1I , 195..3... RESOLUTION vm~R~~, a public hearing was held in C1Ii..p.~ School Dis trict No. 49 i..Jashington, on the JOtll of Jetters.. day 0 f Harea County. 195::1._ : for the purpose of discussing the need for support of the schools of said district, Nml'? THEREFORE'? Be it Resolved by the Board of Directors of C1l1.aea _School District No. If,9 ' of Jette rSG1l County, VL"lshington, thClt a need exists for additional funds for the support of tho schools of said district during the 195~- 195~ school yc~r. The Bo~rd of County Concissioncrs 1s requested to pay to ;. said school district mlring said year Q Slffil equal to ,17 conte \ per day of attondanco credit as dctGrnined pursuant to sEction 28.41.070, R.C.I)., as provided by Senate Bill No.9, enjcted by the state LeGislature in ExtrQordin~ry Session, 1951. SIGNED this 30tll do.y of Harea 195---3- Cltf..,12IIl SChool District No. ~9 of Je:rferSOll County, ~.1.J.shington U2l TO THE COMIIIJSIONERS OF Jeff.non comrrY~ WASHINGTON: The following resolution was adopted by the Board of Directors ot ~ ,.__and School District No. JOof ..T~1'f'a~.. County, Vlashi.ngton" at a meeting of said oar on the iOth day 01' ~. , 195JL. RESOLUTION vmZREAS, a public hearing was held in Pw1:t ~....Dd. . ---.-.. School District No. S~of ~.tt__aa . County~ i:iashington, on the ~pt.h... day of . 1Iawlll 195::..i., for the purpose of discussi~g the need for support of the sOhools ot said district,. NO'.!'? THEREFORE? Be i t Resolved by the Board of Directors of ~ ,.~_d School District No. ~9 of .Taf'f'aPaan. County, VJJ.shington, that D. need exists for additional funds for the support of the schools of said distriot during the 195-1-~ 195JL- school year. The Board or County Cooniss10ners is requested to pay to said sohool district m1ring suid year a sum equal to 17 cento per day of attondanQc credit as detcrnincd pursuant to section 28.41.070, R.C.':r., as provided by Senate Bill No.9, cn~cted by tho StnteLcgislo.ture in Extr~ordin~ry Session, 1951. SIGNED this JGt:.h day of v..'I"ll!h. 195..1.- Board of Directors of ~ ~en.and School District No. sa of J'.t~.PllOIl County, ~l.1shington Bulletin No. 11 April 6, 1953 TO ALL CHAIRMEN OF THE BOARDS OF COUNTY COMMISSIONERS - - IND-AtLCouNTY ~ECuTbRs -- It is assumed that the school directors will request re-enactment of the Real Estate Transactions Tax in .each county prior to )lay 1, 1953.. Since Chapter 94, Laws of 1953, makes certain changes in the Act, and these do not become effective until June ll, 1953, the enclosed un1.t'orm ordinance re-enacts your old ordinance for the coming year and includes in the undersoored material the new material which will take effect June 11, 1953. Don It forget the advertisement and public hearings required prior to adoption of the ord1nance~ R. C. Watts, Executive Secretai,r RClVrga Enol.