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Home My WebLink About1014 COMMISSIONERS9 PROCEEDINGS-N q...(' ~;) 1 JEFFERSON COUNTY, WASHINGTON _TH,l!:_~_.I!-O.I;~~O._ for the foreclosure of mortgages; PROVIDED FURTHER an election on thepart 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, 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 se~e an appropriate stamp or stamps evidencing sati sfacti on of the lien imposed hereunder and shall furthe r is sue a receipt acknowledging such payment which receipt shall bo evidence of the satisfacti on of the lien imposed hereunder and may be recorded in the manner pr.escribed for recof'sing satisfaction of mortgages. SECTION V No instrument of sale or conveyance, a tax on which is imposed by this ordinance, ehall 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.Q,!, w~ !lQ. ~ if! levied ~unde..r:, ! .st8l11P indicating !!!.El' 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 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 nota~1 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 ror any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of eacll grantor the above affidavit, which said affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer. \'lhere the transacti ,n 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 Eric~ is not stated !n the instrumen~, the grantor, grantee or the agent of either shall, oy irrraavit, state the o~tion price intended and the tax levied hereunder 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 with option was execut~d, there is hereby levied and there shall be collected und(lr this ordinance the tax on such additional aL'o~ts prior to the time the deed ls accepted for recording; PROVIDED FURTHER, that where, ~ the instrument of lease, the lease payments do not ~ on the ultimate sales pric~, the tax levied hereunde]: shall not be payable until ~ option is exercised and accepted. --- Where the transaction involved constitutes a sale of standing timber under ibi~ ordinaii'Cfiaiiirthe setlin,g. price is stat"Eia-TnSUcnconveyance as being determinab e n the future on tFie basis of f~otaft removed or on astumpage basis:-it shall be the dU~y of the sorre-r to execute ana! e w th the countytreasurer the foreJ<;oI"iigalTfdavit stat ng,-in addition-to d180tFier reiuirement:s;- the lefer deltcriptI'On of the real property on whitll 8u~li stanin~ timber 1's ocated and-anest mate, to the best ~hI'S'K'nowledge, or ~ selling ~ri~e ultimately to be received and shall-pay to~ county treasurer under-this ordinance a Bum hqual to oneiPer cent of-SUcn-estimateaseIIing price. which sUilsharr-not be credi tea !!.r t e treasurer to the schOorruna but shaIl be retained i'i1iiSeparateaccount. on the e:y.>iratiOl1date of suchtim"6e:r contract, rrnotextended, or at....'the-time cutting and removal is completeCI:" WFiI"Ch-ev-eris earner, itSFi'aIl be the dU~y onhe seller to iii6Ute and l'fl'8with the countytrEiasurer an addItional a1'1'idavit n tneB.Dove form- lettinl; O'iit tiie-sernM price actually p81g. In the event such amount-rEis"iiItSiil"'""Btax greater than"the-sum theretol'ore paI~ on D eStimate the seller shall ~ such "li'dCIrtional amount to-tne county treasurer who a aIr thereupon {lace this amount, together with the tum ori~~naIIy-aeposited~ to credit-01 t~cho01 fund n the-uBUal manner. In the-evenr-su~ amount be les6 than the-original estimate ehe tre8Burer-rs-nereby directea-to-refuna-t~ excess payment to the taXpayer ana credit the bal Bnce to the school fund as above. - SECTION VII The treasurer shall retain and file the original of such affid,wi t and shall furnish one copy to the county assessor. SECTION VIII Failure to furnish such affi davit to the treasurer wi thin thirty days after sale shall bo a misdemeanor and, upon conviction thereof, the seller shall be fined not less than ten nor more than fi fty dollars. SEc'rION IX Any parson knowinl1',ly swearing falsely to any statement of fry matel'inl matter in :Juch affidavit. shall, upon convction thereof, in addition to any penalty imposed by the laws of the State of Washington, be fined not leoo than one hundred nor more than five hundl'od dollars. SECTION X The tax imposod hereunder ahall becom'o due and payable inunediHt.cly at the time of sale and, if not so paid wi th:l.n thirty days thereafter, 9hall bear intel'est and penalty at the rat!') of one par cent por month from date of sale, which interest and penaHy shall QC!l add~d to the tax and likewise bear inter'flat and penalty thereafter. SECTION XI The proceeds of the tax ilTlPOsed he rounder shall be credited to the county school fund monthl:\" for dietr-.J,bution to the school dlBtr:l,ct,fI entitled thereto, PROVIDED, That one-half of on~ per cent of the procoeds of this tax ehal1 bo credited to tho county Current Expense Fund. out of which all cost and expenolll of administerine; this ordinance, including coat of pl'inting stamps and fonns of af'ficlf1v1t.ll and rec0ipt13 and othel' forms which may be neeeol'Jllry, ehall ba pa:f.d. SF;CTI ON XII This ordinnnca is deemed soverablo and any declaraUon r,~y any court that any secH on or e9otion8~ or portions thereof, are invalid, shall have no effect on the remainder of this o:rd:tnancfl. 1~1lI:'~~~' "- . . . I I I I