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HomeMy WebLinkAbout1337 550 COMMISSIOt"ERS' PROCEEDINGS-N JEFFERSON COUNTY, WASHINGTON _.!J:t.I:. LJ'ARJI'L~_...... or contract was entered into prior to May 1, 1951, nor the sale of any grave or lot in an established cemeterJ. "Seller" shall include any individual, assignee, receiver, trustee in bankruptcy, trust, e~1tHte, firm, co-partnershIp, joint venture, club, company, joint stock company, business t.ru :::t., corpor'Htion, muni cipal 01' quasi-lllunic:ipa1 COrplJ1'Ll t.i on, asr,oci (jtlon, societ.y, 01' any group of individuBl~; acting as a unit., whether mutual, co-opel'c,tlve fratel'm.l, non-profit or other"."i ~e, but. shaU not incl.ude the Unit.ad StEt(.e~1 (Jr' the StHte of Washington, or' any political subdivision of the State of 't/!whine;ton find municir'al cOl'pond,i',r::: (,f thi~ Stllte. "Selling price" shell meun the cunsideration, ill mOrley 01' anythinG of value, paid or delivered or contr'lr:ted to ue p.'Jld or rJeliv~!red in l'eLIJT'rl for' t.hn tl'l.msfer of t.he 1'1:'<'.1 pr0perty or eSl.1,t.e Dr i.nten:~;t t.herein and shed. 1 lllcl',lrl,. Lhe tlmolillL of any lil!n, morteage, cont.r'lct, indebtedness, or other incumbr'''nce civen to :;ecure pnyman'. of' t.he purchDse price or Bny part ther-eo r, or remaini nt: unpaid on Stich pI'oport:, h t tit,,) time of such sale, inclliuin.::; t..h e amount of any lien 01' encumbrance exi st.J n~ ilgiJi n:.; t t!1'~ prope rt.y tlnd n greed to be paid by the purchHser, but shall not include the amollnt. of allY OUL~;t.Hntiint:. Ll.en 01' en~umbrl;tnc cumbrance in fhv<Jr of t.he Unit.ed Statet;, the St,".e, 01' a municipal COI'f)(Jl'H\:I()1l f0r U1xes, special benefits, or improvemonts. PROVIDED, From and after ,June 9, 1955, as used in this ol'dimJl1::n, Lhe term "sale" shall have its ordinary meaning and shall include any conveynnce, grant, as"i I"nment, q'jit.cl,dm or transfer of the ownership of or title to re<.11 property, includi l1i: ~;t1.ln'_Uni; t. imber, 01' any estpt..e or interest therein for q valuable considen;tion, and any con~.1",.ct ['or such convey- ance, grant, assignment., quitclaim, 01" transfer, and any lease \\dth Hn option to purchuse real property, includin~ standing t.imber, or any eutute or interest. thE-I'ein or ot.hel' con- tract under whi ch possession of the property is gi ven to the purchaser, or any ot.her person by his direction, which title is retained by t.he vendor as securi.ty for the payment of the purchase pri ce. The term shall not include a transfer by gift, devise, or inheritance, a transfer of any leasehold interest other t.h an of the type menU oned above, a cancel] at.i on or forfeit.ure of the vendee's interest in a contract for the sale of real properl~;, whether or not sllch contract contains a forfei ture clause, or deed in lieu of foreclosur'e of 8 mort~i:\ge or the assumption by a grantee of the balance owing on an obligation which is secured by a mort.gt'E;e or deed in lieu of forfei t.un~ of the vender"' s interest in a contri,cL of <ia] e where no consideration passes otherwii3e or the partition of prop"'l't.y by tenant" .in common by agree- ment or as the result of a court decree any transfer, cl.JnveYclnce, or assignment of property or dmterest in property from one spouc;e to the other in accorde.nce with the terms of a decree of di vorce or in fulfillment of a property set.tlfJment agreement. incident thereto the assilnment or other transfer oa a vendor's intere<3t in a contri:<ct.. for the ~;ale of real property, even though accompanied by a conveyance of the vendoris interest in the real property involved, transfers by approprj,ation or decree in condemnation proceedi ngs brought by the United States, the State of' any political dubdivision thereof, or a municipal dor- poration, a mortgage or other transfer of an interest in real property merely to secure .9 debt, or the assignment t1lereof, any transfer or conveyance mude pursuant to an ordel' of sale by the court j n any mortgage or Hen foreclosure prodeedinb:'; or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a mort.t;t'r;t" a convo:l".nc~~ to the Fed8n,1 Housing Administr'<Jtion 01' Veterans' AdminJstl'"tion by an <luthori;~ed mort[';"!.:;8e m3de )lursuclnt. to a contract of insurance or guaranty with the Federal Housing AdminisU'F,t.ion or Vetel'1:Ins' AdministI'[",tion, nor a transfer in compliance with the terms of <my lea,;f) 01' cont.nlCt. upon which the tE}X at; imposed by this Chapter has been puid or where the lease or c(tn~,r'Clct. was entered into prior t.o the date this tax vIa;; .fir;;t jmposed, nor the ~;;,le of 1:Iny /;riwe 01" lot in an established cemetery, nor 11 '381p. by or' La Lhe IJnit.ed 3Ilt.es, this St;;t e or <my poJi l.j- cal dubdivi~;ion thereof, or a municjpell corpOI'[1tion of this St,ill,e. SECTION II. There is hereby levJect emd t.here shall be collected by t.he '!'reasurnr of eDch sElle of any real property situated in Jefferson County a tax e'lu'11 t,o one pel' cent. of tho [,elll n;: price. SECThN III. The tax imposfJd by this ordinance shal.l he the ohli:;atlnn of th(} SGJ leI' pn.j the U'fj[JS- urer may proceed to collect the Gamo from the selJp.T' by ;1 ctvil ClCLinn Cor dehl j PH\.1VTDED, the tax shall also constitute f.J lien against t.he re91 pmpprty, the !;:ll.f! of' whl.ch Is involved, until paid and may be enforaed by the TreasuI'(;!' I.n the JIlilnrlW' PT'(,:;cl'i.hc'd f'"r' the foreclosure of mortgages; PROVIDED FURTHER, an el.ectl.(,rt on the pact (Jf (."8 tC'I,;,!;ll;'"r' t.o pursue 0 ne remedy shall .i. n no event. OperfJ 1,8 to wai. va h j 5 r'l.i,h t. to pur ,ill!' t ht.; at hi, r' r'umpr.!y until the full tax, togethC:J!' with ir.t81'Bot, pfmalty, Clnd co~;\:'; "ha1 I hlJvo h,!Hn l'r.,c:ov'c'r'r.",i. SECTION IV. The tax herein levied. shall be paid to and collActed by t.hc t,1'()!.l~;lIn'I' I,ll" ~;lv.l t 1 Cillwe to b,e affilled to the instrument of s1l1e an uppro;Wl/i1LH <11.Hr.J;' (11' :iI.IHIII'~) evldt;ncl.II~: Mlli:'- faction of the lien imposed hereunder and shall fUl'tJwr L\O:uc [l r'ecel.pL t.: G~:n(J'lilt!d;o.I fI,: :\1lch ,payment which receipt shal] be evidence of the cluti:lf,lcUorl of Lh', lIen Im;lu:ll,r1 Ill' ""llrJ.J(J)' and may be recorded in the manner prescriued ('D1' recot'dln;; GnU ,;f'r,eL1.on oj' mU1.t.I;"l,tH'. SEC'I'ION V, No instrument of sale or conveyance, a tux on whJch is 1.1Ilf)()fll'd hy Lhb (111iIl11,nC(', ::111111 be accepted by the County Auditor for' fil.'lnt: 01' recor'din/,; Ill1tll Lho Lux flhHll. h"v(, h"en pr.dd land the stamp or- stamps evidencJnr; such puymentu hlWf.' been [Iffixed I,u t.1101 n~;(.I'Um(:nt 1)1', ',where no t.ax is levied hereunder, a stamp indl.catl ni~ Dllch. 'I \1 SECTION VI. Ii! It shall be the duty of the oeller, vrithin thil'1.y dllY:l [jfteI' Lhe Oi! Lc (l J' ::i,1." 1.(1 Ilfurnish to the treasurer, in t;{':! plicl\te, on form!J to l'e sUP:l1l.cd by tho Lr',.'II:lw'uJ', Ull ,affidavit containing tho full name Ell1d addro:3s of the 8f.J1.]flr, Lh(-: fl111 n,lme !lod :"r\'!r'''!~r3 of the purchaser, the description of I~he roal p.ropHrl.y invol ved, tho r1:ol.fl of nnJ.8 or' o\'hur' transfer, tho natura of 'the tranl3f6r, and the sf.lle prl ce, which offlci;wi L :,111,,111 be :~llb- scribed and Gworn to by the seller, buyer' or the aeent or ei t.he r, befm'e II not:\ry publ i c, the treasurer, or his dulysuthori:.led deputy. I I I ..,