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HomeMy WebLinkAboutIV (1 52) ORDINANCE NO. ~ ORDmANCE RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON BE IT ORDAINED by the Board 01' County Commissioners of 1af~ oS County, State of Washington, that Ordinance Number (au l II ~ 1 11 ~ 1 ~ R 1 B. I _l. T.. a.. J.h_....!, is hereby amended to read as follows I SECTION I Definitions: "Sale" shall have its ordi.nary meaning and shall in addition include any conveyance, grant, assignment, quit-claim, or transfer of ownership of or title to real property, includini standin~ timber, or any estate or interest therein for a valuable consideration, and any contract for such conveyance, grant assignment, quit-elaim, or transfer, and any lease with an option to purchase real property, including standing timber, or any estate or interest therein, or any contract under which poasession of the property is given to the purchaser or any other person by his direction while title is retained by the seller as security for the p~ent of the purchase price, but shall not include transfers by gift, devise or inheritance-, ~ ! ~ ~.$! United States ~ ~ State 2! Washin~on, ~ ! transfer !?l appropriation !?! decree ~ condemnation proceedings brou~ht & ~ United ~!!, ~~, .2!:! municipal corporation, nor a transfer in oompliance 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 to the sale of any grave or lot in an established cemetery, nor a mortgage or other transfer of an interest in real. property merely to secure a debt, ~ ~ assignment ~hereof; PROVIDED, any transfer or conveyance pursuant to any proceedings for the foreclosure of any mortgage, lien or other incumbrance, except a satisfaction thereof, whether executed by the , sheriff by public sale or by at110ne by publiC or private sale to satisty a debt shall be subject to this tax. t. .!h! assignment .9.C: ~~her tansfer ~ ! seller's !nteres~ ~ ! contra~!2!: ~ ~ ~ !!!! property .2!. !!!l es'tiate .2!: interest therein, ~ though accompanied ~ ! ~nveyance 2!. ~ seller's interest ~ ~ .!!.!! property shall ~ :2! taxable under ~ ordinance where such a,ssignment .2!:. transfer was !!2! .2!!. E!: after SeJ>tember 21 1951, b~t where ~ assigned contrac~ !! forfeited, foreclosed, 2! ctherwise ~ performesi.,. ~ ~ !!signee ~hereb;r obtains 1h! interest s:. the ~urchaser therein, ! taxable ~ ~ real property shall then be deem:ed to have occurred and the balance then due on ........... - - .......- ---- - ---- --- - ~ contract !:!? .!:!:! ~ :?!. forfe1 ture shal~ ~ deemed to .2! ~ selling p'!:ice. "Seller" shall include any individual, assignee, receiver, trustee in bankruptcy., trust, estate, firm, co-partnership, joint venture, cl~b., company, joint stock company, business trust, corporation, municipal or quasi-municipal corporation, association, . society, or any group of individuals acting as a unit, whether mutual, co-operative., fraternal, non-profit or othervdse, but shall not include the United States or the state of Washington,. "Selling price" shall mean the consideration,., in money or anything of value, pa1dor 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, mortgag~, contract indebtedness, or other incumbrance given to secure PSf- ment 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 .2f !:El outstanding ~ .2!:. encumbrance E! favor ~f.!!!. United St~tes, !!!! state, ~ ! municipal; corporation !2!: taxes, special benefit~, ~ improvement~. SECTION II There is hereby levied and there shall be collected by the Treasurer on each sale of any real property situated in per cent of the selling prica. JmtRSOII County a tax equal to one SECTION III , The tax imposed by this ;.ordinance shall be the obligation of the seller and the treasurer may proceed to oollect the same from the seller by a civil action for debtl PROVIDED, the tax shall also constitute a lien against the real property, the sale of which is involved, untU paid and ~ 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 pursue one remedy shall in no event operato to waive his right to pursue the other remedy until the full tax, together with interest, penalty, and costs shall have been recovered. SECTION rJl 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 evidenc- ing 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 lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages,. -2- 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 ~, where !!2 ~ !:!. levied h~reunde;, ! stamp indicatin~ ~, SECTION VI It shall be the du.ty 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 transaotion 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 prnperty sn 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 ~ selling prioe !! ~ stated ~ ~ instrument, the grantor, grantee ~r the agent of either shall, by affidavit, state the option price intended and the tax levied here- under 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 lr.ith option was exeouted, 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, ~ where, El ~ instrument 2f lease, .!:~ t-..ease tJayments .22 ~ apply E.!1 ~ ~~ ~price, ~ ~ levied ~eunder ~ ~ ~ pe.;rable ~ .2 option .!! exercised !!2 accepted. Where ~ transaction involved constitut~~ ! ~ of standing timber ~ ~ ordinance ~ ~ sellinS ~ric~ !! stated !s ~ conveyance !! be~ detcrminalli B!. ~ future ~ ~ basis .2! footage removed .2E .2!! ! stumpage ~, !:!:: shall ~ .!:!:! duty -3- of the seller to execute and tile with the county treasurer the foregoing affidavit _ ____ '1 .... 4 --- ~ ---- ---- . -- statingt ~ additio~ ~ ~ ~~ x:equirements, ~ ~ ~scription ~ ~ ~ propezv ~ ~ ~ standin~ timber .!! located ~ ~ ~tima~, ~ ~ ~ .?! ~ knowled~2' .~ ~ ~~ price .ult~tely ~ ~ received ~ shall E! ~ ~ county treasurer under ~ ordinance ! ~ equ~! ~~ one ~ ~ 2! ~ !.stimated sel1in~ price, which.!E.! ~hall E~ E! Ered1teq 2 ~ treasurer ~ ~ schoo~ ~ but shal~ ~ x:etained ~! separate accoun~. ~ ~ expir~ date ~ such timber contract, if not extended, or at the time cutting and removal is completed, which- ...... -.- ..... .- .-..-. ----..... - ~ ..- --- - ever is earlier, it shall be the duty of the seller to execute and file with the ----- - ~- ...... - ---q-- - --. -...... --- - - ...... ..........-...- ----- ----- ----- ........ countY' treasur~r ~. add~ ~~onal affidavi~ 2E ~ 2bove ~ setting out ~ selling price actuallr .E~. ~ $.! .~vent ~ amount resul ~ ~ !: ~ p'eat~r ~ ~ sum theretofore paid ~ ~astimate ~ seller shalll!l ~ additi~ ~~ ~ ~ eo~ty J:reo.sure:; ~ shall thereupon j?lace ~ ~ount, together ~ ~ ~ eriginally deposited, ~ ~redit ~ ~ school ~ ~ ~ ~ manner.. E: the event ~ amount ~ ~ ~ ~ originn1 estimate ~ treasurer ~ hereby directed ~ refund ]!1e. excess ~a~ent ~ ~ taxpayer ~ credit ~ balance ~ ~ school ~ as above. - SECTION VII The treasurer shall retain and file the original of such affidavit and shall turnish 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 imnediately 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 from date of sale, which interest and penalty shall be added to the tax and likewise bear interest and penalty thereafter. -4- SECTION XI The proceeds of the tax imposed hereunder shall be credited to the county school fund ~nthlY for distributi~n to the school districts entitled thereto, PROVIDED, that one-ha.lt' of 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 adminietering this ordinance, including cost of printing stamps and forms of affidavits and receipts and other forms which m~ be necessary, shall be paid. SECTION XII This ordinance is deemed severa.ble 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 ordinanoe. SECTION XIII 11 14 T.b.1.or4...... 1. D.....7 tor Ol. 11llD84iate ~. of CG1my gG9VJaMftt _4 1t. _ldtng lIIbUo lAsUtuUOU a1lll .:ban taklt ef'teot Mq 2. ltl52. Iald _11 ramam.1n e-eft_ 'tU1tU ... i_uti. *,. 1. 1NI. 12 13 ADOPl'E]) THIS ~ <:) DAY OF Af'tel -e~ ......s- '""-, U21 TO THE cow:nSIONERS OFrfJ"f4'-""} COIDITY'i WASHINGTON: resolution was adopted by the B~O d of of Directors School District No. ___ County, V!ashington, at a eeting of day of 195 · RESOLUTION \'lliJlREAS, a public hearing was held in d..':'41oo'~_ ::1 ot ~ C::::. for the purpose of discussing the need or support of the School District No. '}dshington, on the schools of said district, Be it Resolved by the Board of Directors of School District No. /f? of County, 1,'Lwhington, that Q need funds for the support of tho schools a d district during the 195___- 195___ school ye~r. The Bo~rd of County Co~~issionors is requestod to p~y to sa.id school district dnring said yeo.r a. S1..ua ccua.l to 17 cents per day of uttonda.ncG credit as dctoroincd pursuant to section 28.<11.070, R.C.'.1., as provided by Senate Bill Ho. 9, cn.J.ctcd by the sti1 te Lo[;islo. turo in EJCtr~lordi n_'..ry Session, 1951. SIGNED this ~/J- day of Ofd 1 9 5 ,p,.... No. ~9 of County, '!J.shington ,Y'/ I> /'-4 ..d ttfJ4 -r"'~ U21 TO THE COI:UIIJSIONERS OF COU1f.rY. WASHINGTON: ,tion w8:s adopted by the B~'.Q, of Dir.ectors School District No. ___~ of County, Washington, at eeting of day of _ ' 195_. RESOLUTION VffiZR~~, a public hearing was held in a~_ school Dis trict No. ~ 9 of '.iashington, on the e:i ( for the purpose of discussing schools of said district, EFORE? Be it Resolved by the Board of Directors of County 7 Y ~195'~, need~r support of the (" __school Diotrict No. fi of County, VLlshington, thut a. need additional funds for the support of the schools id district during the 195___- 195 school year. The Board of County Corxoiss1oners is requestod to pay to said school district during said year a Sur.l equal to 17 cents per day of attendance credit as detercined pursuant to section 28.41.070, R..C.1.'l., as provided by Senate Bill No.9, en.J.cted by the State Lcsislo.turo in Extr:1ordin.::ry Session, 1951. SIGNED this ~I dG.y of ~ 195~. No. '1,1 of County, '!.J.shington ,. U21 TO THE COmIIJSIONERS OF9~./~ COUNTY; W.ASHINGTCN: ution was adopted by the Board of Directors School Dis trl ct !To. ..:2 (!) . of County j i,'lashi~t~~.t ,t a tleeting of on the l;r day of ~ ' 195~. RESOLUTION ( Vffi~RR~S, a public hearing School Dis trict No. .;2 tJ of iJashington, on the .I ~-d --~ County. Of~ 195';.2.._; for the purpose of discussing the need for support of the schools of said district, NmJ? THEREFORE? Be it ~_f!b~ C)~~~~ (/ exists for addi tion~l Resolved by the Bonrd of Directors of School District No. ~~ of County, l'!:~shington, that 0. need funds for the support of the schools of said di strict during the 195.). .;.. 195~ school YCclr. The Bo~rd of County Cor.~issioners is requested to pay to s~id school district during said YC-J.r Q GULl ec;ua.l to 17 cents per day of o.ttondcmcc credit as dctcrn.incd pursuant to section 28.41.070, R.C.1.T., as provided by Sena.te Bill lTo. 9, en..tctod by the state Lc::;lsla.turc in ExtI'aordin.:.~ry Session, 1951. SrGlil'ED this / -/ t:.../ d:1Y of ~ _1 9 5 ...2....- ~~. t?4.u.d; e, '?1~ Bonrd of Directors o~<-n-4'~ School District No. c::2v- of' .. (~~ "A~ County, '!~Shingt~n /7, v . U21 TO THE COMIIIJSIOlffinS OF JEFFERSON COU1rrY. WASHINGTON: The folloWing resolutiofi vms adbpted by the of __~annn School District No. _._ ~ Al"1"A,-tllQn County, Washington, said Board on the 12 'th day of ADril Board of Directors 46 of at a meeting of , 195...!. RESOLUTION VffiZR~\S, a public hearing was held in School District No. 46 of J ef'ferson Brinnon County, 1.Jashington, on the 1 !;) day of ~ril 1951, for the purpose of discussing the need for support of the schools of said district, Nmr? THEREFORE? Be 1 t Resolved by the Board of Directors of B,-i nnon __School District No. 46 of J.tt.PIO~ County, Vl3shington, that a need exists for additional funds for the support of the schools of said district during the 1951L-- 195~ school year. The Board of County Cor.niss1oners is requested to pay to said school district during said year a SULl equa.l to 17 cents per d03.Y of uttondi:mcc credit a.s deteroined pursuant to section 28.41.070, R.C..'.'!., a.s provided by Senate Bill No.9, en~ctod by the state Legislature in Extraordin~ry Session, 1951. SIGNED this 12 th day of A.pril 1952 Board of Directors of Drinnon School District No. 46 of ;r ef'f'erSQn County, 'lJ.shington ]1"21 TO THE COr:IIIIJSIONERS OF J.ffer son COUISlTY. W..\SHINGTON: The following resolution was adopted by the Board of Directors of Q.uiloene School Dis trict No. 48 of Jefferson County, VTashington, at a meeting of said Board on the 25 day of A:oril , 195~. RESOLUTION Vrn:lSREAS, a public hearing vias held in Q.uilcene School District No. 48 of Jefferson County: ~.iashington, on the 25 day of j,pril 195'2 for the purpose of discussing the need for support of the schools of said district, N01)? THEREFORE? Be it Resolved by the Board of Directors of Quilcene _School District No. 48 of Jefferson County, ~~shington, that ~ need exists for additiona.l funds for the support of tho schools of said district during the 195~- 195~ school yc~r. The Bo~rd of County Cor.~issioncrs is rcqucsted to p~y to said school district d11ring suid YCJ.r a S1.1Iil cqual to 17 cents per day of a.ttond~1ncc crcdi t as detGroincd pursuant to sEction 28.41.070, R.C.~!., as provided by Senate Bill No.9, en_lcted by the state LeGisla.ture in Extraordin_'.ry Sc;ssion, 1951. SIGNED this 25 dC1Y of April 1952 of Directors of ~uilcene School District No. 48 of Jefferson County, '!J.shington ]121 TO THE COl:UIIJSIONERS OF tlU't... COUNTY'; WASHINGTON: The following resolution was adopted by the Bo~rd of Directors of Pwt !....Dd School District Uo. SO of J.r~.r... County, Washington, at a ~eeting of said Board on the 1'" day of J.prU , 1 95.!... RESOLUTION vmER~\S, a public hearing was held in ~ !~eD4 School District No. of JetteZ'SOIl day 0 f April County. ~ '.Jashington, on the 50 7th 195"2 -' for the purpose of discussing the need for support of the schools of said district, NO'.!? THEREFORE? Be it Resolved by the Board of Directors of Pen !.....Dd. School District No. SO of J.t~era_ County, Washington, that ~ need exists for additional funds for the support of the schools of soid district during the 195 2 - 195~ school year. The Board or County Cor.Dissioners is r8quoctcd to pay to sa.id school district dnring s::lid year a SULl equa.l to 17 cents per day of attendance credit as detcroincd pursua.nt to section 28.41.070, R.C.'}., a.s provided by Sena.te Bill No.9, en.lcted by the state Legislature in Extraordiniry Session, 1951. SIGNED this 7tJl dGY of .A.prU 195 2 (j)~ a'~'~ Board of Directors of' Pan ~ School District No. SO of JettenfJD County, Y!.J.shington Bulletin No. 10 April 24, 1952 TO ALL COUNTY COWdISSIONERS) AUDITORS - - AND TREASURERS - The Supreme Court this morning rendered a final decision upholding the constitutionality of the real estate excise tax. You should immediately proceed, if you have not alreacty done so, with the enactment of the tax in your county for this year. R. C. Watts, Secretary RCW: g a MEMO January 15, 1952 To: From: Subject: County Examiners, Auditor and Treasurers Division of 1~ll1icipa1 Corporations 1% Real Estate Tax In order that the revenue derived from the 1% tax on the sale of real estate (Chapter 11, Laws of 1951) can be properly audited by State Examiners, as well as by County A~ditors, the fol- lowing procedure shall be followed: . At the time the ta.x is paid the Treasurer shall issue a pre-numbered triplicate receipt. The receipt used may be the com- bination "affidavit receipt" now used in many instances; it may be a special receipt used for this purpose, or it may he the Trea- surer's regular miscellaneous receipt, but in all instances shall be pre-numbered. The County Auditor shall refuse to accept for filing any instrument, where the affidavit indicates a tax has been paid, with- out first having seen the buyer's original receipt issued by the Treasurer. The above procedure is now being followed in many coun... ties and these instructions do not substantially alter the proce- dure outlined in Bulletin No. 8-B, released May 2, 1951.