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SECTION I I
COMMISSIONERS' PROCEEDINGS-N
JEFFERSON COUNTY, WASHINGTON
TH&.. UAAlft CQ.
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transfer in compliance with the terms of any lease or contract upon which the tax as
imposed by thi s chapter has been paid or where the 1 ease or contract was entered into
prior to the date this tax was first imposed, nor the sale of any grave or lot in an
established cemetery, nor a sale by or to the United States, this state 01' any political
subdivision thereof, or a municipal corporation of this state.
There is hereby levied and there shall be collected by the Treasurer on each sale
of any real property situated in Jefferson County El tax equal to one per cent of the
selling price.
SECTION III
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 debt;
PROVIDED, the tax shall also constitute a lien against the real property, the sale of
which is involved, until paid and may be enforced by the tr'easurer in the manner pres-
cribed for the foreclosure of mortgages; PROVIDED fo'URTHER, 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 interest, penalty, and costs shall
have been recovered.
SEC'l'IOK IV
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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 recipt acknowle~ng
such payment which receipt shall be evidence of the satisfaction of the lien imposed
hereunder and may be recorded in the manner prescribed 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 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 or, where no tax is levied hdreunder, a stamp indicating such.
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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 sub~cribed 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 transactimn involves the exchange in whole or in part of any real property
or any estate or interest therein or any contrqct right thereto for any other real property
or estate or interest therein or contract right thereto, there shall be filed by or on
behalf of each grantor the above affidavit, which said affidavit shall state the fair
market value of the propert.y so exchanged, and a tax shall be levied and collected as to
each transfer.
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Where the transaction involved is a lease with an option in the lessee to buy real
property or any estate or interest therein or contr<.tct right thereto, and the selling
price is not stated in the instrum~nt, the grantor, grantee or the agent of either shall
by affidavit, st~te the option 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, t.he actual eonsidf~rati()n passin/'; be greater
than the option price stated in the affidavIt filed at the time the lease with option was
executed, there is hereby levied and there shall be collected under this ordinance the
tax on such additional amounts prior to the time the deed is accepted for recording;
PROVIDED FURTHER that where, by the instrument of lease, the lease payments do not apply
on the ultimate Lales price the tax levied hereunder shall not be payable until the option
is exercised and accepted.
Where the transaction involved constitutes a sale of stundinr; timber under this
ordinance and the selling price is stated in such conveyance as being determinable in the
futuro on the basis of footage removed or on a stumpage basis, it shall be the duty of the
seller to execute and file with the County Treasurer the foregoIng affidavit stat.ing. in
addition to the other requirements, the legal description of the real property on whicb such
standing timber is located and an estimate, to the best of his knowledge, or the selling
price ultimately to be received and shall pay to the County Treasur'er' under thIs or'dinance
a sum equal to one per cent of such cotimated selling price, which sum shall not be cred:l.ted
by the tr'easurer to the school fund but shall be retained in a sep<!rutfj account. On the
expiration date of such 'timber contract, if not extended, or at the time cutl,inr. [lnd
removal is completed, whiehevor is earlier, it shall be the duty of the seHor t,() exocute
and file with the county treasurer an additional affid1JvH in the above form setting out the
solling price Llctually paid. In the event such amount results in a tax r;reater' than the
sum theretofore paid on the estimate the seller shall pay such addi ti onel amount to the
county treasurer who shall thereupon place thi s amount, toget.her wi th the Dum orir;i null y
; doposited, to the credit of the sChoolP{ fund in the usual manner. In the event. ouch amount
be 10s8 than the original estimate the treasurer is hereby directed to refund the excoss
payment to the taxpayer and credi t the balaneo to the school fund lHl above.
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SEcnON VII
Tho treasuror shall retain and file the original of such affidavit and shall f'llrni 1lh
ono copy to the county assossor.
SECTION VIII
Failure to furnish such affidavit to the treasurer wit.hin thirty days after sale
shall be a m.tsdomel.lnor and, upon conviction thereof, the Beller shall be fined not less