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SECTION IV
COMMISSIONERS' PROCEEDINGS-N
JEFFERSON COUNTY, WASHINGTON
. TH&,L.L\Q&R e.o.
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merely to secure a debt or the assignment thereof, any transfer or conveyance made
pursuant to an order of sale by the court in any mortgage or lien foreclosure procead-
ings or upon execution of a judgment or deed in lieu of foreclosure to satisfy a mort-
gage, a conveyance to the Federal ho~sing Administration or veterans' administratio?
by an authorized mortgagee made pursuant to a contract of insurance or guaranty witn
the federal housing administration or veterans' adminis tr;~tion, nor a transfer in
compliance wi th the terms of any lease or contract upon which the tax as imposed by this
Chapter has been paid or where the lease or contract was entered in to prior to the
date thi s t ax 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 or any political subdivision
thereof, or a municipal corporation of this State.
SECTION II.
There is hereby levimi Hnd t.hen~ shelll be collected by the Treasurer on each sale of
any real property situated in Jefferson County a tax equal to one per cent of the sel.] ing
pr ice.
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 debti.
PROVIDED the tax shall also constitute a lien agai nst the real property, the sale 01-
which is'involved until paid and may be enforced by the treasurer in the manner pres-
cribed for the fo;eclosure of mortgages; PROVIDED FURTHER, an election on the part of
the treasurer to pursue one remedy shall in no ~vent operate to waive his right to
pursue the other remedy until the full tax, together with interest, penalty, and costs
shall have been recovered.
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The tax h~rein levied shall be paid to and collected by the treasurer who shall
cause to be afrixed to the instrument of sale an appropriate stamp or stamps evidencing
satisfaction of the lien imposed hereunder and shall further issue a receipt acknowledging
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 lp-vied hereunder, a st~np indicating such.
SECTION VI.
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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 notary
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 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 affid8vit shall state the
fair market value of the property so exchanged, and a tax shall be levied and collected
as to each transfer.
Where the transaction 1nvolved is a lease with an opUon in the lessee to buy real
property or any estate or interest therein or contract right thereto, and the selling
price is not stated in the instrument, the granto~ grantee, or the agent of either shall
by affidavit, state 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, the actual consideration passing be
greater than the option price stated in the affidavit filed at the time t.he lease with
option was executed, there is hereby levied and there shall be collected under this
ordinance the tax on sucp 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 sales price, the tax levied hereunder shall not be payable
until' the option is exercised and accepted.
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Where the transaction involved constitutes a sale of standing timber under this
ordinance and the ew.ling price is stated in such conveyance au being doterminable in the
future 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 addi t:l.on to the other requirements, the legal description of the relll property on 1/1hich
such standing timber is located and an el3timate, to the bost of his knowledge, or the
selling price ultimately to be received arid shall pay to the County Treasurer under this
ordinance a sum equal to one per cent of such estimated selling price, \'ihich sum shall not
be oredited by the treasurer to tho school fund but I3hall be retmned in a Beparat~e account.
On the expiration date of such timber contract, if not extendad, or at the time cutting and
removal is completod, whichev~r is earlier, it shall be the duty of the l3eller to execute
and file with the county treasurer an additional affidavit. in the above form netting out
the selling price actually paid. In the event such amount, reault~l in 11 tax granter than
the sum theretofore paid on the eatimate the seller I3hall pay such additional amount to
the County Treasurer who shall theroupon place this amount, together with the sum orlg:lnalJ y
deposi ted, to the credit of the school fund in the usual manner. In the event such amount
be les8 than the orig:l.nal estimate the treasurer is hereby directed to refund the exce:Js
taymentto the ta:xpayar and credit the balance to the school fund as above.
II SECT! ON VII.
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Tho treasurer sh811 reta! n and Ii Ie tho original of ouch affi clavi t ftnd shall furnish
no copy to the county assessor.
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