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Home My WebLink About1124 COMMISSIONERS' PROCEEDINGS-N JEFFERSON COUNTY. WASHINGTON 051 --~-=-~~--=-~~~ --.--.-----'~:::;.:..;.;:'_~::.;._:_..;=_:.::.__;=;:;;7~::..=:;;.",.-..:".='::~....=.:=_.....;::;;~=_..:::...~_=':;:=::::..._:.~::.:..=':,=.;=~:;:._=..~.;:_:..:;;;:;=.==":::....==~.;:..~~_ SECTION II. I There ts hereby levied Dnd there shall be collected hy the Treasurer on each sale of Clny real property situated in Jefferson CO'lnty & t:J.X equal to one per cent of t.he selting price. SECTION III. The tax imposed b). this ordinance Mall be the oblif,iltion f).f the seller ~nrl the Treasurer may proceed to collect the same from the seller by a ci viI action for debt; PROVIDBD, the tax shall aloo constit;ute a lien ago.i n::;t the reCll pro pe rty, the sale of whi eh is involved, until pai d and may be enforced by the p'easurer in the manner pres- cribed for the foreclosure of mortgagesl BROVIDED FURTHER, an election on the p1Jrt of the treasurer' t.o pursue one remedy shall in no event operate to waive hi.s right to pursue the other remedy until the full tax, toget.her with interest, penalty and costs shal.] have been recoVl~l'cr.l. SEC'l'ION IV. The tax herein levied shall be paid to and collected by the treasurer who shal] lItause to be c:.ffixed to the instrument of sale an Br'1proprJate stamp or stamps evidencing satisfaction of the lien imposed hereunder and shall further issue a receipt acknowledg- ing such payment "hich receipt shall be evidence of the satisfaction of the lien imposed hereunder and may he recorded in the mann"!r prescri hed for recordling satis.f:'r\ct.i on 0f mortg&l~eS . SECTII,IN V. No instrument of sale or conveyance, a tax on which is im~osed by this ordinance, shall be o.ccepted by t.he county auditor for fili.ng or recording until the tax shall have been paid and the stamp or stamps evidencing such paymentc have been affixed to the instrument nr, where no tax is levied herp.under, a stamp indicat.ing such. I SECTION VI. It shall be the duty of the seller, within thirty days after the date of s:lle to furnish to the t.reasurer, in t.riplicate, on forms tn be supplied b~' the treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, t.he ctescr'iption of the re21 properw involved, t.he date of sale or other transfer, the nature of the transfer, and the sale pri ce, which affidnvit shall be sub- scribed end sworn to by the seller, buyer, or the a~ent of either, before a notary public, the treasurer, or his duly authorized deputy. ~~ere the transaction involves the exchange in whole or in part of 2ny real pro~erty or any estate or interest therein or any contract right thereto for c.ny other real property or estate or interest therein or contract right thereto, there shall te filed by or on behalf of each grantor the above af'fi.dc.vit, which said affidavit, shall stat.e the fair market value of the property so exchanged, and a tax shall be levied anrJ c:ollected as to each transfer. I Where the transaction involved is a leas"! ~Jith an option in the lessee to buy real property or any estate or interest therein or contract right the reot, Dnd the seU ing price is not stated in the instrument, the grantor, grantee or the agent of either shall by affidavit, S:ate the option price intended and the t.ax levied hereunder shall be on such stated option price; PROVIDED, that if, u~on execution and d:!livery 0f instrument of conveyance or transfer pursuant to such option, the actual cGnsideration passing be greater than the option price sted in the affi.delVi t filed at the time the Ip.ase with option was executed, there is hereby levied and there :::hall be collected under this ordinance the tax on such additional amounts prior to the time the deed is acce;:Jted for recording; PROVIDED FURTHER, that where, by the instrument of lease, the lease payments do not apply on the ultimate sales price, the tax levied hereunder' shall not be payable until the option is exerci~ed and accepted. Where the transaction involved constitutps a sale of st,;mdin~~ timber Hneer this ordinance and the selling price is stated in such conveyance as bein~ det.erminot:e in the future on the basis of footage removed or on a stumpage h:l~is, it shall be the duty of the seller to execute and fil e with the County Treasurel' the 1'ore[;ol np; aff'idnvi t su;U nf~, in addition to the other requirements, the legal rlescrirtion of the real prap0r'ty on which such stand:!.ng timber i s loc~ted ann an estimate, to the host of his kno.....l.edc;n, or the selling price ultimately to he recei.ved l,nd shnll. pay to the COllnty 'I'reanurer und<!r thin ordinance a sum equal to one per cent of such e::;tirrwted selling price, which sum shall nf)t he credited hy the Treasurer to the schof)l fund but 9hall be retained In a sera rate account. On the expiration date of ~uch timber cont,r~ct, if not extended, nr at the time cuttln~ and removal is completed, whichever' is earlier, it shall be the duty of the Ee] l(~r t.o execute and 1':1. Ie 'with the county treasurer fin oddit.i onnl rJff'lclnvit. in the [dlo')vP form settine; out the sPl]Jnf; price actual.ly paid. In the eV'Jnt. SI/r.h amount rO:1lllts in a t'lY greater than the SlIm thereotofe paid on the t)sUT'!'lte the f10ller sha.1l flay such addHlonal , amount to the oounty treasurel1'"who shall ther'()upon place t.hi n amount, t.or:ethf;T' \dth thp \ sum originally (.eposited, to the cll'edit. of t.hp. schnrll fund 1.n the ulJua] mClnrv:!', In t.hf: \ event such amount be less than the oric;inal (>s~Wte t,he t.r'ensurOl' in hr1T"lby dlnJdted to refund the excess payment to the taxpayer and credit. the balance to t.he ~;ch(l()l Cund t.l~; nbove. SEC'!'ION VII. The treasurer shall retain and file the oril~illld of !1Udl i.lffldllv.lt find f,~!/JI L f'urnl~!: one copy to the county assessor. I SEC'l'ION VIII. Failure to furnish such nffidnvJ.t. to t.hn tr()1!::;1Jrrlr withl n t.hirty c1l1yn a1.'t."I' ~; "[IJ ~;hLl] I be, a misdemeanol' and, upon convict.ion thereof, t.he soli Ol' flh :1.1. I be C.1.ned not I (lB!l t.h~ln ten nor more than fifty aollara. i ~ SECTION IX. r A,rlY porson knowingly swearing falsely t.o any stutemcmt of any mateda.l mnt.ter' ill nuch af iduvit shall, upon conviction thereof, .1.n addition t.o I\nj' pf'nL1lty I.mrlo:wrl by t~he laws of the State of Washington, he fined not less than one hurd'ed nor more thcm five hundl'od dollars. H SEC1'ION X. I The tax impoeed hereunder shall he come due and payable immedJ.ately at. the t.l.me of sa e and if not. 80 paid within thirty days thereafter, shall beflr int.el'o:Jt. nnd,\en[ilt~ll Elt the I'~t,e of one per cent per month from date of sale, which interost and rena, t.y she ..