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ORDINANCE NO. I.::4S f.
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 as follows:
SECTION I
Definitions: "Sale" shall have its ordinary meaning and shall in addition
include any convey~ceJ grant, assignment, quit-claim, or transfer of ownership of
or title to real property or any estate or interest in real property for a valuable
consideration, and any contract for such conveyance_ grant, assignment, quit-claim,
or transfer, and any lease with an option to purchase real property or any estate
or interest therein or any contract under which 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 for the payment of the purchase price, but shall not include
transfers by gift, devise or inheritance, nor a mortgage or other transfer of an
interest in real property mere~ to secure a debt, 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 the lease or contract was entered into prior to the effective
date of this ordinance, nor to the sale of any grave or lot in an established cemetery;
PROVIDED, any instrument of conveyance issued pursuant to any proceedings for the
foreclosure or satisfaction of any mortgage, lien or other incumbrance, whether
executed by the sheriff, by public sale or by anyone by private sale to satisfy a
debt, shall he subject to this tax.
"Seller" shall include any individual, assignee, receiver, trustee in bank-
ruptcy, 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, whether mutual,
co-operative, fraternal, non-profit or otherwise, but shall not include the United
States or the. State of Washington,
"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 includ~ the amount of
any lien, mortgage 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.
JEFPERS O:r:tounty..
"Treasurer" shall mean the treasurer of
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.
SECTION III
The tax imposed by this ordinance shall be the obligation of t~ seller and
the treasurer m~ proceed to collect the same f~om the seller by a civil action for
debt; PROVIDED, the tax shall also constitute alien.against the real property, the
sale of which is involved, until paid and may be enforced by thetre~st1,%'er in the
manner prescribed for the foreclosure of mortgag~e; PROVIDED FtTRTHER, an election
on the part of the treasurer to pursue one remedY-shall in no eVE!nt operate 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 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 lien imposed hereunder and maybe recorded in the manner
prescribed for recording satisfaction of mortgages.
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G
nrdina hall be accepted by the county auditor for filing or ing until
the tax shall en paid and the stamp or stamps ev g such p~ents have
been affixed to the ins · PROVIDED, in th , through mistake, inadvert-
ence, or any other cause, the cOUnt .... s all accept any such instrument for
recording or filing where the not-been- or the stamp or stamps evidenc-
ing such payment have en affixed thereto, he s ove the same from his
and r e instrument to the person entitled there, upon failure
y auditor so to do the prosecuting attorney is hereby direc bring
SECTION V:.
It shall be the duty of the seller, within thirty days aft-er the date of sale
to furnish to the treasurer, in duplicate, 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 before a notary public,
. the treasurer, or his duly authorized deputy.
SECTION VI.
The treasurer shall retain and file the original of such affidavit and shall
furnish one copy to the county assessor..
~
Fail furnish such affidavit to the treasurer Within
sale shall be a manor and, upcn conviction thereof seller
not less than ten nor mo fifty dollars.
Any person knowin of any material matter
in such affida' a 1, upon conviction thereof, in addition penalty imp~sed
by the the State of Washington, be fined not less than one h nor more
hundred dollars.
SECTION VII
The tax imposed hereunder shall become due and payable immediately at the time
ef sale and if n~t so paid within thirty days thereafter shall bear interest and
penalty at the rate of one per cent per month, which interest and penalty shall be
added to the tax and likewise bear interest and penalty thereafter.
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SECTION VIII
The proceeds of the tax imposed hereunder shall be credited to the county
school fund for distribution to the school districts entitled thereto, PROVIDED,
that one-half 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 administering
this ordinance, including cost of printing stamps and forms of affidavits and
receipts and other forms which m~ become necessary, shall be paid.
SECTION :." IX
This ordinance is necessary for the immediate support of county government and
its existing public institutions and shall take effect ~and shall remain
in effect untU and ine:::: II"" 1, 1952. Jay 1, 1951
ADOPTED THIs2.r DAY OF.J.LA.r, 1951. d.2..
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County Au r
-.3-
AN ACT
Relating to the support of the common schools, providing for the levy by cQunties
of excise taxes upon the sale of real estate for the support thereof, re..
pealing sections 28.47~030 and 28.47.0401 R.C.W., and declaring an emergency.
Section 1. Whenever the boards of directors of more than a majority of the
sohool districts in any count,y shall adopt resolutions declaring that a need exists
for additional funds for the support of the schools, such resolution to be adopted'
after a public hearing after reasonable notice in each of the respective districts,
and shall file the same with the board of county commissioners prior to the first
day of May of any year, it shall be the duty of the board of county cornmissioners to
pay to each school district during the ensuing year a sum equal to seventeen cents
per day of attendance credit as determined pursuant to section 28.41.070, R.CJV.,
"for the last completed school year prior to the first day of May of any year. The
year during which the payments herein required ar~ to be made shall be from the first
day of.May to the last day of April, inclusive: PROVIDED, That in the event a "
county, for a period of twelve months prior to the first day of May of any year,
levies a tax of not less than one per cent on the sales of real estate in the county
as permitted and provided for in this act and assigns the entire proceeds of one
per cent or so much as necessary to make the abo'9'e payment to the county school fund
for distribution to the various school districts, there shall be no further liability
upon the county for this purpose.
Sec. 2. The county commissioners of any county are authorized by ordinance to
levy an excise tax upon sales of real estate not exceeding one per cent of the sel-
ling price. The rate of. the levy shall be determined annually by the commissioners.
The proceeds of the tax provided for in this act shall be placed in the county school
fund and shall be used exclusively for the support of the cornmon schools: PROVIDED,
That one-half of one per cent of the proceeds of the tax provided for herein may be
placed in the current expense fund of the c01mty.
Sec. 3. If the excise tax herein authorized shall be levied in any county for
a period of twelve or any lesser number of months and it shall appear upon the first
day of May of any year that such tax has npt produced seventeen cents per day's
attendance credit or suoh proportion thereof as such lesser number of months, or
major fraction thereof, during which the tax was levied, bears to twelve, the deficit
shall be certified by the board of county cornmissioners to the state Superintendent
of Public Instruction as a charge against the state school equalization fund for the
schools of such count Yo The sum so certified shall be paid to the county treasurer
from the state school equalization fund and allotted to the school districts in the
same m~er.as other money is distributed from the county school fund.
Sec. 4. Sections" 28.47.030 and 28.47.040 of the Revised Code of Washington,
derived from section 5, subchapter 9, title 3, chapter 97 of the Laws of 1909, as
last ame~de~ by section 1 of chapter 31 of the Laws of 1949, are hereby repealed.
Sec. 5. The real estate sales tax provided for herein shall be levied upon each
sale of real property located within the county~
Sec. 6." As" used in this act and in any ordinance enacted pursuant thereto, the
term tfseller,f1 unless otherwise indicated by the context, shall mean any individual,
receiver, assignee, trustee in bankruptcy, trust,'estate, firm) co-partnership,
joint venture, club, company, joint stock company, business trust, municipal
corporation, quasi-municipal corporation, corporation, association,. society, or any
group of individuals acting as a unit, whether mutual, co-operative, fraternal, non-
profi~ or otherwise; but it shall not include the United States or the state of
Washington.
Sec. 7. As so used, the term "sale" shall have its ordinary meaning and shall
include any conveyance, grant, assignment, quit-claim, or transfer of the ownership
of or title to.real property or any estate or interest in real property for a valuable
consideration; and any contract for such conveyance, grant assignment, quit-claim,
Bulletin No. II
April 19, 1951
URGENT
TO ALL COUNTY COMMISSIONERS, TREASURERS, AUDITORS,
PROSECUTING ATTORNEYS AND SCHOOL SUPERINTENDENTS
URGENT
All ~f you have been considering the effects of the real estate excise tax
authorized for school support by the Special Session of the 1951 legislature. Many
questions have reached this office regarding the effects of this legislation, and
the mechanics of its operati~n.
.
Yesterd~1 the executive committee of the WSACC met with representatives of the
treasurers I and auditors' association to attempt to devise a uniform ordinance and
procedural suggestions to pass along to all of you, for your information and
guidance.
As a result of that meeting, all counties which propose to levy the tax are
urged to adopt the enclosed uniformordinance PRIOOTO MAY l~ and to "keep it izi'
effect as written-until conventi/"ln ~, June 7, tl alid 9. - - - - -
This recommendation is urged most strongly on the grounds that the ohvious
flaws in the original statute can only be minimized by uniform adoptance of a single
ordinance and a uniform interpretation of the act itself. Any other plan of action
will heighten the confusion in the minds of those persons dealing with real estate
(whether privately or in some business connection).
If at convention time, bugs have appeared or changes seem advisable, such flaws
can be discussed collectively and appropriate changes made at that time.
The reason for urgency in adopting this'ordinance stems from the fact that
unless the- tax is levied before May 15, 1951, in each county which is going to
collect it, there is some possibility that the county might be liable to pay schools
the full l7~ per pupil d~, regardless of the yield of the excise tax.
The ordinance was devised hy the Association's attorney, Mr. Ralph Swanson, gone
over with a fine toothed comb at yesterd~fs meeting and has been checked with the
attorney generalIs office. " It covers as many of the questions which have arisen
concerning this legislation as it has been p/"'ssible to cover up to this time.
The ordinance contains provisions which create misdemeanors for violations, and
hence it must be advertised for at least ten days, and a public hearing held thereon
pricr to adoption. But this advertising process cannot begin until more than a
. - - -----
majority of the schocl districts in your county have certified their need of the
tax to you. Once the schools have'certified their need for 17~ per pupil day t~
the boards of county commissioners, .the commissioners have no choice" under the
act, but to levy the tax. - -
Procedures outlined in the ordinance should be followed explicitly, with the
single exception of the type of stamp to be affixed to the documents in question.
Here, the executive committee felt that various counties might wish to use a rubber
stamp evidencing the amount of the tax paid, while others might prefer to have a
stamp made similar to the stamps presently used by the Tax Commission to evidence
payment of the conveyance tax now in effect at the state level. 'If any county does
desire to have such stamps made, the North Pacific Bank Note Co., 117 South 8th,
Tacoma 2, Wash., has a stamp already designed and can supply them in whatever
denominations and numbers any county may need.
There are a number of questions of interpretation whose answers are toe long to
cover in this urgent bulletin, and this office will be glad to supply such informa-
tion on request of any of you who may need it.
But above all, if you are going to levy the tax, !?!. sur~.---~ advertise and adopt
your resolution prior to May 15.
WI-
R. C. Watts, Executive Secretary
RCVf:ga
Encl.
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TO 'IRE COm;nSIONERS #9..~V COUNTY, WASIIINGTON:
resolution was adopted by the Board of Directors
. School District No. J l of
County, V!ashington, at. meeting of
said Bard on the day of Ci-i ~/ , 195L.
/ 1
RESOLUTION
WHEREAS, a public hearing was held .:f 'J,t..J7' i/t,j...
School District No. I r ot ~~_ County.
'../ashington, on the z'r qay of ti~.I/;./ 195"/,
, --
for the purpose of discussing the need for support of the
schools of said district,
N'01.I? THEREFORE? Be it Resolved by the Board of Directors of
School District No.
19
of
County, ,,'L.lshington, th<1 t :1 need
for additional funds for the support of tho schools
of said district during the 195~- 195~ school ye<1r.
The BO<1rd of County Cor.L~issioncrs is requosted to pay to
said sChool district dnring said yeo.r 0. StlLl equal to 17 COl!.ts
per day of attendance credit as dctcroincd pursuant to
section 28.<.11.070, R.C.1)., o.s provided by Scno.tc Bill lTo. 9,
cn~cted by the StQte LeGislature in Extro.ordin~ry Session,
1951.
SIGNED this 1- ,)
day of
195 f
Bo~rd of Directors
ASChOOl District No.
. tj:'ftJ ~k:" County,
. I
of
'!.:lshington
.
]'121
.- TO THE emu ens IONERS OF J,., e.t...-!. Q dlOUl'lTY'i WASlfIl'lGTON:
The~lOWing resolution was adopted by the Board of Directors
:L. ; :;:- tJ4~~ School District No. 2. D of
; ~ cO'::!J,ty, Y!ashington, at a meeting of
sai Board 0 the '1 i day of (f n ,.:; I ' 195..1-.
,
RESOLUTION
V1H:!:RE.:\.S, a public hearing VJas held in {)~e+$ - C let}LtCJ&)Ct.{.~"-
!~ t.fev~ nVJ County ~
do.y 0 f (j J(J rt-/
I
for the purpose of discussing the need for support of tho
School District No.
20 of
.
'23 d.
195L..;
~Iashington, on the
schools of said district,
N01)? THEREFORE? Be i t Resolved by the
(Jf1P~k ~t1O vll~jtr5bl District
de f~Y5 (}i')
B02rd of Directors of
No.
;; ()
of
County, 1'Llshington, that :J. neod
exists for additional funds for the support o.f tho schools
of soid district during the 195-L-- 195~ school yo~r.
The Bo~rd of County Cor.~issionGrs is requectod to puy to
said school dif3trict dnring said YC:lr 0. SllT.l equal to 17 cente
per day of nttendQncc credit as detGrnincd pursuant to
section 28.41.070, R.C.'}., a.s provided by Sona.te Bill lTo. 9,
on..l.ctod by the state Lesis1o.turc in Extr~lordin_:.ry Session,
1951.
SIGNED this
t 3 !:!l/-
.
dGY of
(i /) ,.1-/
I
19S-'-
f1:t~~E;:~:1p<
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Bo~rd of Directors
of ()ue~b -- L I~" Wt9. /..e l;
1. (J of
SChool District No.
Je.feV<Ot~
County, -!J.shington
]f21
RETURN
TO THE COHFIJSIONERS OF
v~Jt~,.J ~ ~. .
>.
COUNTY; 'WASHINGTON:
The following resolution was adopted :by the Board of Directors
of ~'h ~ ~ ')l\.... School District No. 4./~ of
C~. .0;" County, V!ashington, at a meeting of
said Board on the ~.I duy of ~'p,.~1 , 1951...
RESOLUTION
VJH:8RE.i\S, a public hearing VIas held in ;zJ'..,'J!f h 4I"J1c.,,-
School District No.
~, of.:r~ Jl, "'.lI)~
Cot:'.nty~
.<ia.shington, on the .)3 day of t;'1"'",1) 1 95'.4-_,
for the purpose of discussing the need for support of the
schools of said district,
N01),? THEREFORE? Be it Resolved by thf3 Bonrd of Directors of
'l?!s. ' >t 7\ d )IL
.
SChObl District No.
4/6>
of
~ ;~~".5 D>t
County, 1'Lwhington, that :1 nf3cd
exists for additional funds for thf3 support of the schools
of said district during the 195-1-- 195~ school year.
The BOQrd of County CorL~issioncrs is requested to pay to
said school district during said yeQr Q nULl equal to 17 cer:.tc
per day of :J.ttcndcmcG credit as dctErnincd pursuant to
s€ction 28.L.I:1.070, R.C.'}., a.s provided by Senate: Bill lTo. 9,
cn~ctcd by the st~tG LeGislature in Extr:1ordin~ry Session,
1951.
~a
d,::y of ?'p'" 1
195-L
SIGNED this
.-. -~-<~7'
Board of of ~~~" "'>2-
SChool Dis trict No. 0/ &, of
~};'t!,"".$ ~71 County, "!.1shington
U2l
RETURN
TO THE CO!.'!:I:IJSIONER,S OF
~.trerso.
C0UNTY~ WASHINGTCN:
The following resolution was adopted by the Board of Directors
of ~11.e.. School District No. 48 of
'etters.. County, Washington, at a meeting of
said Board on the 18th day of A.r11 , 195~.
RESOLUTION
Vffi2RE/I.8, a public hearing vias held in
fl_11....
School District No.
4S
18th
of
~ett.rao.
~County ~
~.iashington, on the
day of
A:pr11
195'.1 .
--'
for the purpose of discussing the need for support of the
schools of said district,
N01J? THEREFORE? Be it Resolved by the Boo.rd of Directors of
Q.u11oeae
Jerreraoll
School District No.
-48
of
County, t'Llnhington, that :J. need
exists for additional funds for the support of the schools
of said district during the 195-1-- 195-!- school year.
The Board or County Cor.nissioncrs is requestod to pay to
said school district dnring snid ye:1r a sur,l equal to 17 cents
per day of :1ttendo..nce credit as detGroincd pursuant to
section 28.41.070, R.C.1}., as provided by Senate Bill lTo. 9,
el1-lcted by the state LeGislo.turc in E:xtr~lordin_'.ry Session,
1951.
SIGNED this
lStll
dc1Y of
A:,r11
I951..
~d::;~-"C~~~
BOQrd of Directors of Qa11....
School District No. "8
of
J"ef't'erso.
County, '!.1shington
TO THE COUNTY COMMISSIONERS OF
.TA1*1'A1'" ann
COUNTY, WASlUNGTON:
The following Resolution was adopted by the Board of Directors of Ch1maowu
School District No. 49 of Jett"erson County, Washington, at
a meeting of said Board on the -~th day of "'pr1~ , 1951.
RESOLUTION
WHEREAS, a public hearing was held in
Oh1macam
School
District No.
49
of
Jef"f'eraon __ County, Washington, on the
25~h day of
April.
, 1951, for the purpose of discussing the
need for support of the schools of said district,
NOW, THElillFORE, Be it Resolved by. the Board of Directors of Ch1maoum
School District No. 49
of Jetteraon
County," Washington, that a need
exists for additional funds for the support of the schools of said district during
the 1951-1952 school year. The Board of County Commissioners is requested to pay
to said school district during said year a sum equal to 17 cents per day of
attendance credit as determined pursuant 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~ day of
.Lpr 11
, 1951.
;d!~J~
Board of Directors of
Ch1Jnac:um
School District No.
49
of
Jetf'eraon
County, Washington
TO THE COUNTY COMMISSIONERS OF
Jefferson
COUNTY, WASHINGTON;
The following Resolution was adopted by the Board of Directors of Port TownA~~
School District No. 50 of J"ffarAOft County, Washington, at
a meeting of said Board on the _ 2h.th '4ay of April , 1951.
"
WHEREAS, a public hearing was held in
RESOLUTION
Port T01lD8eDd
School
District No. SO
of
Jefferson
County, Washington, on the
2ht.h
day of
.&.pm
-'
1951, 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 Port Tcnmsend
School District No.
c;o
of Jafferllop
County, Washington, that a need
exists for additional funds for the support of the schools of said district during
the 1951-1952 school year. The Board of County Commissioners is requested to pay
to said school district during said year a sum equal to 17 cents per day of
attendance credit as determined pursuant 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 24th day of
April
, 1951.
"
Board of Directors of Port Townsend.
School District No. ~O
of
Jefferson
County, Washington
]1"21
RE~rURN
TO THE COW:nSIOm:RS OF Hr-- COUNTY, WASHINGTON:
The folIo
of
resolution was adopted by the Board of Directors
school District No. of
~ C01.!Ilty, YTashingto at meeting of
on the ~ &(:., day of , 195L.
said
RESOLUTION
IilHISRE.:\S, a public hearing vIas held
School Dis trict No. -21 of
'.Iashington, on the ~ da
for the purpose of discussing the need
schools of said district,
N'01.l? THEREFORE? Be i t Resolved by the; Board of Directors of
~ _school District No. __ ~ of
~~ Oounty, ','LlOh1ngton, that 3 need
exists or additional funds for the support of tho schools
of said district during the 195___- 195 school yo~r.
The Bo,J.rd of County Cor.nissionors is requested to pay to
said school district mlring said year a Sux,l equal to 17 conte
per day of attendance credit as dctGrnincd pursuant to
section 28.41.070, R.C.l}., as provided by Sena.te Bill Ho. 9,
el1_lctcd by tho state Lesislo.ture in E::ctr:lordin_'..ry Session,
1951.
SIGNED thls
11 /?~
j6 - dc.y of fVy- -- : 195L
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Board of Directors of
School District No.
'Pi
of
;/~
County, '1J.8 hington