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HomeMy WebLinkAbout0992 COMMISSIONERS' PROCEEDINGS-N JEFFERSON COUNTY. WASHINGTON :..'it ~: . THE. L.IlAD~ CO.._.. SECTION III " I 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 debti PROVIDED, the tax shall also constitute a lien against the real property, the sale 01' which is involved, until paid and may be enforced by the treasurer in the manner prescribed for the foreclosure of mortg~gesj PROVIDED FURT}~R, an election on the 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 interetit, penalty, ann 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 acknowledg- ing such payment which receipt shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner preseribed 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 b)' the county audi tor for filing or recording until the tax shall have been paid and the stamp or stamps evidencing such payments have been affioced to the instrument 2!:, ~!lQ ~ lllevied hereunder ~ stamp indicating; such. SECTION VI I 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 su.'plied 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 subscri bed 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, t.here 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 exchar~ed, 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 e state or interest therein or contract right thereto, and the selling h~~e is not stated in the instrument, the grantor, grantee or the agenr-Qf either s ,oy aITidavit, stat'E)the option price intended and the tax levied here- under shall be on such stated option pricej 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 t.he time the lease with option was executed, there is hereby levied and there shall be collected uner this ordinance the t.ax on such additional amounts prior to the time the deed is accepted for recording; PROVIDED FURTHER, that where, .2r the instrument of lease,_the lease payments do not aEflly 2Q ~ ultimate-saI"es pr~ce, the tax levied - hereunaer-shiiIlnotoe ~aole until the option is exercised an aCfeEtea:- Where tJi'Eltransactron invoN3CI"Consti tutes a sale of stan'iII"fiir t m )er under this ordina:nce-ai1c1the selling p~ice is stated in such conyeyance as li.eing determinaDre"in the futureM the oasis of ~fiage. removed or on ~ stumpage basis.... it shall be the CIUty bf the seller:to execute .ePJ! ~ With .the county ~~ the fore#:oin;:;.; affIOavit stating,...!.!! additi on ,~ the other requirements, .the .legal .descri ption of the ~:!: 'property on which such standing timber is located and an estimate, to the be~1t of his 1<nowlede;e-;-of the seIIi!}g price ultimateIY to be rece~.ved and ,shall ~~ to the county treasurer under this ordinanc~ a Bum eq~l to ~ per cent 01 suCh es ~mated selling brice, whiC'fi"Sum shall not be credited!El tne treasurer to tfje schoar fund but shall e retaTileCrin a-separate account. On tneexpIration dElt~ or-sUCFitIoiEercontract, if not extended, or ~t.he time cutting ~!l~removal is complotea, whichever is earlier, rtshal1 be tne-dUiY or tfi9seller ~ ~Ji.ecut~ and7i1e W1t:l 1he cornty trllasurer an aadItI"OiloIafI''faav t Ii\tne-a15O'Veform settin~ outtne seITiJ:![; E!.: ce actuallY,E2IQ; In the event such amount res\iltii-rna"taX ~ater than-tFie-Sliiii""tFleretofo re ~~~~ on TIe- 'ii'Stimate tneseller shall ~ sucnaaaitTciriill-aiiiCi'Urlt to tne county THBI.Sl who S'f1a'1l thereupon"RI'ace this amount, togethor-wrtntti'e sumorf;:;;inally dep'obi ted, to'.ere'ai f- of the eChoor-.runaTn"'"'t'Fi"e"uoiW.I manner:In-tfie eventsuch amount e-lessthan the original estimB.t'OthO treasLirer is hera~-crirectecrto rel'Undtheexceaspaymentto the taxpayoz: and credit the bL\l~!.rt~~ fQ' the -tichool [una !l'1 aboyg,. -- -- -- - I SECTIJN VII The treasurer shall retain ,{nd file tho orieinul of such affidavit and shall furnish one copy to the county asaasaor. flECTluN VIII Failure to furnish Buch affidavit to tho treasurer within thirty duys lifter sale shall be a misdemeanor andl nppn conviction thereof, the seller shall be fined not less than ten nor more than fi.fty dollars. I SEcnOr! IX Any person knowlingly Bwearing falsely to any atfltement of uny rnElLorial mAtter in suoh affidavit shall, upon conviotion thereof, in addition to Bny pennlty imposed by tho laws of the State of Washington, be fined IlOt. lesl3 thall one hunnred nor' more than fivo hundred dollars. SECTION X 'I'he tax imposed hereunder shall become dUIJ and payable immedintdy at the time of cale and, if no't so paid within thirty days thereafter, shall bear intel'est. and penalty pt the rate of one per cent per month from date of s!\le, which interest and penalty ihnll he added to the tax and likewise bear interest and penalty thereafter.