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The Board met at 10:00 A. M., with all members present.
Land applications were approved for Chas. R. Olin - Irondale, Lots 27,28,29
Block 4, Lots )2,33,34, Block 4, and Lots 25 to 45 Block 19, offered $135.00.
Joseph F. Dalpay, Garfield Add. to Harrisburg, Lots I - 9, Block 1, offered $45.00.
Mr. W. E. Harms and ~~. Gerald Hunt appeared before the Board requesting permission
to hold a horse show at the Memorial Field during the Rhododendron Festival. A former
ruling of the Board refused the admission of horses on the Memorial Field due to health
reasons and for protection of the turf. The Board will abide by its former decision.
COMMISSIONERS' PROCEEDINGS-N
JEFFERSON COUNTY, WASHINGTON
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The Treasurer's cash was counted and the amount of $1,608.54 was found to be
correct for the cash in the off! ce. The Treasurer's report was signed and the amount
of cash in office and bank was $1,153,355.92.
Recessat 4:00 p.m.
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Monday ~, April 21, 1952.
Mr. James Yarr and Mr. Bertil Kruse ordered the Engineer to make a full survey of
costs on a new road from Coyle Hill to South Point, the reason being for the purpose of
starting construction on th~ road this year. Mr. Lyall Arey objected stating ttlat the
County's main roads needed rebuilding and maintenance, more than the above new road was
needed.
The Board recessed to hold a meetil~ as the Board of Equalization for correcting
errors found on tax rolls.
Recess at 4:00 p.m.
Wednesday April 30, 1952.
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The Board met in special session at 10:00 A.M., with all members present.
No objections having been ent,ered to the proposed Ordinance relating to the 1% real
estate Excise tax, and due notice having been given by publication in the Port Townsend
Leader, the Board upon motion made by Bertil Kruse and seconded by James Yarr, signed
Ordinance No. IV as follows:
ORDINANCE NO. IV
ORDINANCE
RELATING 'I'D SALES OF REAL E STATE AND LEVYING AN EXCISE TAX THEREON
BE IT ORDAINED by the Board of County Commissioners of Jefferson County, State of
Washington, that Ordinance Number III is hereby amended to read as follows:
SECTION I
Definitions: "Sale" shall have its ordinary meaning and shall in addition include
any conveyance, grant, s.ssignment, quit-claim, or transfer of ownership of or title to
real property, inclu~ing standing ~imber, or any estate or interest therein 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, including standing
timber, or any estat~ 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
includo transfers by gift, devise or inheritance, n2! ~ sale ~ ~ United States Q! the
State of Washington, nor! transfer Ez ~propriation &r decree in condemnat~9E E!9ce~d!~s
DrOU2h't ~-:tne United Sta~es, the State, Qr ~ municipal corporation, nor ~ transrer In
comprrance wfth the terms or any lease or contract upon which a tax as-rIDposed by this
ordinance has been paid or where such lease or contr~ct was entered into prior to May 1,
1951, nor to the sale of any gravEl or lot in an established cemetery nor a mortgage or
other transfer of an interest in real property merely to secure a debt, nor the assi~-
ment thereof; PROVIDED, any transfer or conveyance pursuant to any proceedings for t e
l'oreclosure of allY mortgaee, lien or other incumbrance, except a satisfCJction thereof,
whether executed by the sheriff by public sale or by anyone by public or private sale to
aatiafy a debt shall be subject to this tax.
The assi.p;nment or other transfer of' a seller' s intere~lt in a contract for the sale
~ .rear-pwperty S?! anr estate orinterest thereini~' thouifi accompanied E1 aconVeYlln~e
.2!. t"'liO"se .er'a interest in the raal prol':!.erty shal not be taxable under this orcIinance
Where such 8.ssbnmint or tranr;il'erwas made on ora1ter~tember b, ~r, out where s-Itch
~HE~~d contract s-'forfeitedl foreclosed,orot'fierWIse ncirperfo'rmecr,-andthe-aBsignee
obt~:l,ns theintorest 01' the I':!.urchasertherein, Ii taiable sale OfreaL.I?J:.QJ2erty
'irI1. th~;r16!!. doemedtoha-ve occlirred and tne balance then due on suchcontract at-the
Al!m! or1Or1eiture ahiiIl~deemed to oethesellin,g price.
'~errer" shall incluJe iilyrndIViC!Uar;-assignee, receiver, trustee in bankruptcy,
trust, e8tatQ~ firm, cOupartnership joint venture, club, company, joint stock company,
buainel5s tnlnt, corporation, municipal or quasi-municipal corporation, association,
SOCiety, or any group of individuals acting as a unit whether mutual co-operative,
t'raternAl, non-profit or otherwi~3e, but shall not include the Unit€:d ~tlltes or the State
of Washington.
"Selling pl'ice" shall mean the consideration, in money or anythlne of vu))ue, paid or
dolivol"ed or contracted to be paid or delivered in return for the trAnsfer of the real
property or oatatfJ or interest therein and shall include the amount of any lien, mortgAge,
contract indeb,tGdn~aa, or other incumbrance gi van to secure payment of the purcha 80 pri Cfl
or any port thereof, oJ' remaining unpaid on such property at the time of such sale,
including tho amount of any lien or encumbrnnce exiat1ng llgaim>t. the property and agreed
to bo paid by the purchaaer. but shall not include the amount of anr outBtandi~ lien or
wumbrllnce in fAvor of thft 'uirttea StateS; the State;- orainunICipa corporttt1on 10rt iiiea
.t.lpeoU1 ,2o:lteUtS;-or Im.Erov.1lmon]!l~. -- -- - - - '_0. --
SECTION II
There 18 herflby laded and there shlll1 be collected by the Treasurer on each sale of
Qnr 1('881 property situated in Joffernon County a tax e<1ual to one per cent of the selling
pr CII!l.
, SECTION III
,: The tax iJbpoaed by 'this ordtnance shall be the obligation of the seller and the
~r~l18Ur&r IlIllY proceed to collect tho same from the aeller by a civil aotion for debt j
PROVIDED, the tax f1holl aleo cOnl!ltitute a lien against the reel property the "ole of
ich is involved, until pa:1:ti B.nd may be enforced by the treasurer in th~ mllnn~r prescri bed
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