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i:SEAL
![ATTE~T :
ilHELEN .1. EADS
riounty /\udltor.
I
LYALL IdlFv
------miiiCrmnn-
GEOlim,~ llUN'I'INGi'\JHD
----- --.--,;raiiioer----
rfo;WrTL KHlI~F:
------- 11Oiiifler-
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COMMISSIONERS' PROCEEDINGS--N
JEFFERSON COUNTY. WASHINGTON
THI LlADIR~..J...
or estHte or interest therein or contra~t. right thereto, there shall be filed by or on bohc>lf
of ellch cremtor the pbove affidllvit, which sAid affidavi t. shall state thl" f111r marke t vallie of
the property 50 exchanged, And a tax shall be levien and collected GS to e~ch trAnsfer.
Where tl,e t.r'lnsaction involved lc a le(JRe .....ith an ";Jtion in the It~ssee t.o buy i't'81
propE'rt)' or anj' estflte or lntf,rp.~t, t.her'pl.n or COJ1tr;.ct r1ght trC'!'et,r), Em1 the ~ellinr: price
ts not stAted in the instrumAnt. the er9ntor, er9ntee or the M~ent of either shell. hy
aff.'tdavit, stlJtH the "'rtion price intended Rnd the trx levied l-JerfjUn'.IfH' shall be on Stich
stated option price; !'ItOVnJEn, t!'>')~, if, lJ~'on execution IIn1 del I vel')' of inntrument of convey-
cnce or t',l'l!nsfer pursllant t,<:, such Clption, tl,e act.'!'!l ct1noideratl.on par'''inr; be grel1tlH' than
the option price 5tate~ in th~ affidavit filed at tho time the 10"8e with option WD9 execu-
ted! t. here 13 hereby levied [~nd thore shnl1. be coll,.:ct.1d ,tnder t.hi:; ordinance the tax on ';'lIch
arid tion!\l amounts prior to ':~'? time the deprl is accepteel for' recor'Ungj PHOVIDED ~'URTHER,
that wherp., by ~,he instrument. of lea'cle, the lea8f.l pa~''llent;, do not ar:)ly on the ult:l.m;;cte
sales price, the t!.'x levi.ed hereunder sh~ll not hp payable untll thp opti:m i~ exercised
Lind accepted.
Where the t.ransaction involved con~titutes B sale of standing timber under ~his ordin-
ance :md the selling price in st!:lteri in such con"eyenll':! as beIng det,p.rminahle in the future
on the ba~ts of footage removed or on a stumpage basis, it shall be the duty of the seller
to exectlte and file with the county treaSllrer t.he foregoi.ng f1ffif):;vi t st8tin,~, in Addi tion
to the other requirements, the legal def'lcri ption of the reL,l pr()p~rty nn wl-Ji.ch such s t,'wding
timber is located and an est.imAte, to the best of l-Jis knowled~e, of the selling price
ultlmately to be received and shall pay to the county treasurer unrier tl-Jis ordinance e sum
equal to one rer cent of such estimat.ed seJ,linc rrlce, which sum shall not be credited t-y
the treasurer to the school fund but shall. be retai_ned in o'l separ8te account, On t.he expir-
ation date of such timber contrect., 1 f not ext,ended, or flt the Urne cuttl nt; 2nd removal is
completed, v1hichever is earlier, it shall. he the nuty of the Reller to "!xecute and file with
the county treRsurer an ~dditional affirtavit in the above f0rm setting out the selling price
actually pai d. In the event such amount results in a t::>x greater than the sum theretofore
paid on the e1:"timat,e the selJ "lr shell pay such additional a1l10llnt to the county treasurer who
shall thereupon place this 2'llOunt, together with the sum originally deposited, to the credit
of the school fund i.n the usual manner. In the event such amount be less than the ori.[;1na1
estlmate the treasurer is her"!by nirected to refund t.he excess payment. to the taxpayer and
credit the balflnce to the school fund as above.
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SECTION VII.
The treClsvrer shall ret8in the fUe tne original of such 3fficlC1vi t and shelll fumi::::h
one copy to the c~unt.y flsspssor.
SEC'1'ION VITI.
Fai lqre to furnish such affidavit to the treeSTlrer ''1i thin thirty dRYS after sale shall
be a misdemeanor and, upon conviction thereof, the se~ler s~111 be fjne~ n0t less th'ln t~n
nor more thRn fifty doll(Jrs.
SECTION IX.
Any person knowlingly swearing falsely to any statement of any m?ttpr~l matter in such
affidavit shall, upon conviction thenof, in [ld':!ition to Rny penalt,y im[loseo b;' the law f)f
the Sti_,te of 1:!ashinetan, be fined not less tb9f1 one hundred "01' more thl1n five hunclre,j r-J0'.l,'H'S.
SECTION X.
The tax lmposed hereunder shall hecClme ~Ile 3nd payable immedi~tply I1t the time of ROlle
and. if not so ,alel within thirt.y days hereRHAr, shall hp.8r interest. <:Ind penl1lty at the r8te
of one per cent iler month from date of SAle, which interer,t. nnd penalty rlhnl.1. be addeli to
the tax and likewise bear intarest Dnd penslty thereaf~er.
SECTION XI.
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The proceeo8 of the tAX i.'llposed ~ereundE'r shall. be crer:l5.ted tn the cOl1nty school fund
monthly for distribution to the qchool dl~ricts entitled thereto, PRnVIn~D, t~8t nne-b?lf
of "ne per cent of t,he proceeds of this tax shall he credited to the ~ollnt~' CUI'rent !':xpense
Fund, out of which all cost I'nri expense of 9drninist,p.rinrt, this orrlinflnce, incl.T.idi.nr: cO!'t (\f
printing stamps and forms of affln~vits And rAcelpts and o~her for~e ~hl~h mAY ho n~lle!~nry,
shall be paid:
PROVI~ED FURTHER, on or after June 11~02J, one ner cent of t.hp. ,P-roc"""ls nf tl-JI:1 tax
~ ~ $red~ ~ t.he r.o;mtv cllrr~!: 2X;Jenq~ rune! in lie~l or nn,?-ho11[. (\:r'-9B~ r.~.!: .s:..~ri'f-'-
~~ crp,ll. tea.
~ECTION XII.
Thill ordi.nance is deemell 8everable and Any dodRrntlon by nny court t.hnt. ~my ~H!CtJ on C'r
sections, or portiona thf1reof, are invalin, shnll hllve no effect. on t.he l'omlllnr!nr' of t,hl:;
ordinance.
SRCTluN XIII.
for' the f.mrnedinte nllppM't of c01Jnt.y 1:9vprnmont rllld t I.B
shall tt:1ke effe~t, Mu:r 1, lQ:,). (Ind 'lhl.lll l'I""11In In f)f'J'ect
This ordinance is nece~1:Jnry
exist.1.ng puhlic :I,nstitutionA nnn
unttl lInd :I nclurH np, MFlY 1., 1951..
ADOP1ED THIS 20 dRY of APRIL, 1953.
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