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COMMISSIONERS' PROCEEDINGS--N
JEFFERSON COUNTY. WASHINGTON
_. T_H.E L~AR."~L4;9..,,-----
frat'ernal, non-profit or othenrlse, but shall not include the United St[lt.es or the Stilt.e
of ~..rashin::;t(l11, or any poIU:,ic<t1 subdiv.i.sion of the State of ':/ashJngton 800 municipal
corporations of this State.
"Sellin Price" shall mean the considerution, in money or anything of value, [1<>i<l or
~I'~livered or contructed to be rlHi.d or' deliverer! i.n r(]tucn f()r the t.ransfer of the real
property or estat.e or int.er'est: therein 9nrl 31],011 incl.ll:i~ the amount of any lien, morterleR,
contr'Zlct, indebtedness, or ot.her inc1Pl1briJrJce givf'n to ~'er.ur':l pn::r>'Fmt of tlll'! :,urc!'tllse
price or 'iny part, thor'eor, 01' l'emainlng unpuid on sllch proFerty at. the ti.me of '-lUch sale,
incl.urlin,::; the "mount ,)t' any lien 01' encumbrance E'xistini~ Pi."li.nst. the ['rO!lerty 8nd u!:'reed
t,o be pL\i.d by t.he rur'e:laser, but shc,ll not incl.ude the amO'lnt of [WJ' out,;t.anciinG J.i..en
or encu;]1br',nce in f'RvrH' of t.he United :.t"ter., t,"e St:.te, or a mlmict"al cor;',or'd.ion for
t.clxes, ~;p'lciDl benefits, or irn;II'OVement,s.
l'!WVIDED, From cltld aft.er JI)ne Sl, 1955, a,~ used in IJli~; ordin''.Jnc,), tf'e tp.rm "Sale" ~;h~ll
h[l "e> it:] 0 l':li. n ar:' mean in.:::: C\ nrl ;;; hull in C 1 ',"1e an j' C0n V'!Y ,I n(',o, ~T,! nt, ass icnmcn t, qui. t - c 1 aim
or trClnsff.'J" ,,1' t!1e ()"'ner~;hir of (1)' ti. t.le to reil] property, inc1.udi nf :ot.c1lldi nc t.imber,
or Any est::te or int.er",;!- therein i'o!, c' vuluable cons:ider,lt,jon, and iHlY cont r'lct for
,;uch conveyance, i)"ant, assign.ment, q1dt-cLoim, or transfer, and uny lease with an option
to purchuse rf>al rro:,erty, incl\ldin::; standin[: timber, or any est',te 0r interest, therein
or other centrelct. under '.,hieh pos3ession of the property is ,:iven to the ;)II!'chclser, or
any other rer,';on b~, h:io direction, '.'/hich title is retains:! by ~he vend0r 1'3 ser;\lrit.~, for the r"
the pr.ymen':, of the pUreh?2() ?rice.
The t.er'11 shall not include a t.r:m"fer by gift, devi~e, or inheri.t-,'nc~, OJ transfer of
c:n~' leasehold interp.~t. ot.her t.hcltl of t.he type w~ntioned allove, rt c,mcellation ()r forfeiture
of the vendee's int.erp:,:,t in Cl contract. for the 3i,le of re"l prOf"H'tj', wheUler or not sucp,
contract contains n forfeiture clause, or deed in lieu of foreclosur~ 0f a ~or~~iJge or tle
assumption by n grnnteeof the bal,mce 01',,;_n;; ()n e.n oblii~2.ti()n which j s secured hy Co mort.Ci3ce
or deed in lieu of forfeitllre of the vendee's int.er";;' in a c"n'r r:t of sale '.'!~!ere no
consi.d13ration passes other'.'/ioe or the iHlrtiti0n of ."!'o;lert,~' il~' tenants in COllmnn h;' Jgree-
ment or as the result of a cnurt decree any t.ransfer, cnnvey~nce, or ~ssignmcnt of property
or interest ;,n property from one spouse to the ot:her in Dcc0rcbnce ','Ii t,h t.he terms of a
decree of divorce or in flllfillment of a property :Jet.t,lement 3:~reement incident t:hereto,
the assiE"nllcnt or other transfer of a vendor's int.ere:::t in a cont.relct for 1'.'!e stl1.e of real
property: even tho'.lgh accompanied by a C011Veyance ()f thp. vendor's i nter'cst in tile renl
pro"ert)' i:wolved, transfers oy a!,prO)2riiJ.tian or decree in condemnati 0:1 proceec1in[';s bmught
by the Uniten StCltes, the State or 'my ;coliti.cc>l ::ubdi v5.si 'In t-::8re0f, 0r 1'. munici.p:\l cor-
porotion, D mortgL~ge 01" other transfer of an interest in r'3~1 property merely to secure
a debt, or the assignment thereof, 2ny transfer or conveyance made pursuant to An orrter
of sale by the court in any mortgage or lien foreclosure procE'9dinCs 0r u~on execution of
a judgment, or deed in lieu of foreclosure to satisfy a mortgpge, a c0rJveJ"OTIce to t.he
Federnl Housing Administration or Veterans' l\cbJi.ni.strption by an authorized mortg:.~gee mclde
pursuant to a c0ntract of insurrmce (;r guaranty '::ith the Federnl P.ousi.ng Administ,r"ltion or
Veterans' Administration, nor a transfer in comnliance with the terms ()f 1'nv lease or
contract u')on '.-/hi.ch the tax as .irn:-'0sed by thj s Chapter hi.'ls been paid or "!he re the J e 'lse
or contract. '"as entered ir.to rrior \..') th(~ u c..te this tax "18" fir~;t im'osed, nor the si.-Ie
of any ;:;r:we or lot :in 8n est.,'lb1i.shed cemetery, nor a sDle by or t,o the Uni.ted Jt,lte,;,
tbis St8te or any f'oli.tico,l ~;ubdivisi:lll theI'enf, or a municipal cOr',.'orc;tion of this .,tate.
SECTION II
There is hereby levied. and there "hall be collected by the Trepsl.1T'er on E"',ch "rIle of
any rec!l [Jroperty si tUClted in Jefferson Count.y <' tax equal to one per cent of t~l" selling
price.
SEC'1'ION III
The tax im;,o:.;ed by this ordinance shell be t.he ohli.~j::ltion of tf:e seller iJnd 1;;,e
t.reasurer may proceed to collect the ::.;nme from t~es(-)1.ler by :J civil action j'r)r debt;
PROVIDED, the tax shall 8.150 const.itute a lien rl::;".ti.ns t the rerJl !'roperty the :.' ,,1.') of ,~hich
is involved, until pAid arid may be enforced by the Treasllrer in th" mrltlner prescri.bed for
the foreclosure of mOr'tg'1:':8~3; PROVIDED FURTm;R, an election on t,he ['Jrt of the tre'.lSllr'er
to pursue one remedy sh::!ll in no I~vent operate t.o waive his riGht t.o ,nur'we UIF! other
remedy until the full tax, tOf::ether with intel',].~t, penalty, Clnd co:.> 1-,.; :.>h',l.l.l have heen
recovered.
SECTION IV
The t.ax herein levied sh9ll be ppi.d to 8.nd collected by the tre[ISl.Irer whr) she'll. Ctll198
to be affixed to the instrument of sale an [:pproprtht(' st.l1m)) or ;;U,m:J:' evirlfmci.n~: s;,Us-
faction of the lieu imposed hereunder and shall fllrther iScHle a recwjr't. ackno,'/ledtjne:
such pAyment which receipt shall be evidpnce ()f the sati.sf;,cti.on of t.he l.i..en i..m:'r,"ed
hereunder rind may be recorded j.n the m;ltIner prescri.heri fot, recorrli.ng sat:L~3f;lct.i()n of
mortgae;os.
:lEC'rION V
No inst,rument of sal.e or conveyance, a tax on ;.[hich i.s im,'()sed by tlli.'3 orrlin,C1nce, ;;r~LlJ 1
be accepted by the County Audi tor fnr fi line or recordint: 'tntil n. (< t,'H ,-lhiJl! h<IH) heen
p8id and the stamp or stElm[1s evJdr~ncine: such pa:'l't'tents hC've been affixl?d to the i.nstJ'l.l'Tlen t
or, where no tax i tJ l.evled herp'lltlrler, a stamp in Ii. cr~ti.nG such,
SEe !'ION VI
It shall he the duty of the seller, within thirty dnys iJfter ",he ,:J:'te ',f srt1.o to furni.sh
to t.he trp'''Isurer, in triplic",te, on forms to he :1U:'1.i,9'1 by the trflasurer, nn affidnvit
containing the full name q.nd nddress of the seller, tho fll.l1 n[lmrJ :'tnd ndrJre:1:: of thr.; pur-
chaser, the description of the r()nl propert.y involved, ",he dute of :.,:,l() or other tl',ln'~fer,
,the nElturA of the transfer, and the '-lulc rri.ce, which affi.rJllvlt, shAll he suh"cr-ib(d :'ild !.lworn
::to by the seller, buyer or the aeent of either, before 't notnry !'11hlir:, tl;e t.['(~"sllrer, nr
~his duly authorized deputy.
, Where, thE' trnnsaction involves the exchlmge in whole at' in :'ilT't, nf [ln~' r0:'1 :'1 'l,"rty
'lor any estnta or :l.nterost. thereIn or any contract ril3ht theret,o for [lny ol.!'t()r r~~',l f'ro;,ert.y
:'or estate or interest theretn or contrAct', rie;ht thprpt,() th81'(J ,lh,'j 1 h0 f! lAd It" '.Jr 1)r1
:"behalf of eo.bh grantor the above affi.c1airit, which .'Jnid /Jffi.rlf)vit ;1h111 sl,!lte tJw relir mllt'ket'
'ivalue of the property so exchanged, tlnd a tax shall. b() l0Vi!Jd 'rnrl collected .flU 1.0 e,"ch
iltransfor.
!I WHgRe the transaction involved is a leEJ!"fl with an option in t.hE! l.o;JC() to buy T'!1!11.
iprOpfll:"ty or any estHte or i.nterest t.her!;l.in or contrllct r1.ght thereto, nn(] 1:1'" ',elll.nr ;'t'l ce
I:~s not stated 1n the Instrument, thf.; grantor, r;rrmt,oe or t,h'3 nl~ent of' elthr-;r :Jh1l11 by flff.idDvtt
lstate the option price 'lnt,ended and "the toY. levied hereunder !Jr1l.lJ i. he on !illCh st.<Iterl ()!,tir.llI
~ie. rico; PROVIDED, THAT IF, upon execution And delivr"ry of iml1;rllmr.mt- of C(ln1f(.'~"mCE! or I t'!'!na.'
If'or pursuant.. to such option, th(i) actual consideration ['!'Iss! n[: hI') grefl1:er thnn th(1 O(,!,! ('n
rice stated in tbhm atftdlWlt filed at the time the lease with option ',~ns executed, thE.re :Ls
ol'eby levied and thero ehnJ.1 ba collectad under th:l.s ordinnnc() tho t:1X on r;uch arJ(lil;i ()lInl
I mounts prior to the time the deed is accepted for reC01~(Ung; PHOVIDED FUH1m;p, that '.-tlcr,;!,
I y the instrument of lE'80e, the lOD.se payments do not apply on r,he 01 timut.e r;,:llr!:; pr:i. ce,
. ho t.ax levied hereulldOl' shall not; be. PElye.1Jla unt:f.1 the opti on i. . . i
;...,(..,~..,'..,',.',.:: ...:",' S oxorc.ood and nc OJ'
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