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HomeMy WebLinkAbout0027 18 JEFFERSON COUNTY WASHINGTON fl\: :=:. ~ = > COMMISSIONER'S PROCEEDINGS VOL.; 0 fRICJC. MURRAY Mell ,.U!It.U il ii insurance or guaranty with the Federal Housing Administration. nor a transfer or assign- ,~ ment of a vendor's interest in a contract for the sale of real property even though , accompanied by a conveyance of the vendor's interest in the real property involved ***** nor a transfer in compliance wi th the terms of any leaee or contract upon which a taxes I imposed by this ordinance has been paid or Where such lease or contract was entered into prior to May 1, 1951. nor the sale of any grave or lot'in an established cemetery. . . . "Seller" sh all include any 1:ndi vidual. . assignee. I'ecei vert trus tee in bankruptcy, trust, estate. firm, co-partnership, joint venture. club, company, joint stock company. business trust, corporation. municipal or quasi-municipal corporation, association, society, or any group of individuals acting as a unit, whether mutual, co-operative, fraternal, non-profit or other.....ise. but shall not include the United States or the State of Washington, or any poHt.ical subdivisi on of the State of l'iashington arrl municipal corporations of this State. "Selling price" shall mean the consideration, in money or anything of value. paid ori delivered or contracted to be paid or delivered in return for the transfer of the real , property or estate or interest therein md shall include the amount of any lien, mortgaee. ': contract, indebtedness, or other incumbrance given to secure payment of the purchase price or any part thereof, or remaining unpaid on such property at the time of such sale, in- :i eluding the amount of any lien or encumbrance existi ng agai nst the property and agreed to ': be paid by the purchaser, but shall not include the amount of any outstanding lien or :i encumbrance in favor of the United States, the State, or a municipal corporation for taxes, special benefi ts, or improvements. " ': PROVIDED, From and after June 9, 1955, as used in this ordinance, the term "Sale" shall have its ordinary meaning and shall include any conveyance, grant, assienment, quitclaim or transfer of the ownership of or title to real property including standing timber, or any estate or interest therein'for a valuable consideration, and any contract for such conveyance, grant, assignment, quitclaim, or'transfer, and any lease Irlth an option to purcha::;e real property, including standing timber, or any estate or interest .. therein or other contract under which possession of the property is given to the purchase;, any other person by his direction, which. title is retained by the vendor as security . for the payment of the purchase pri ce. :i ;i The term shall not include a transfer by gift, devise, or inheritance, a transfer of i) any leaseh~ld interest other than of the type mentioned above, a cancellation or forfeit-it cure of the vendee's interest in a contract for the sale of real property. whether or not (i :such contract contains a forfei ture clause, or deed in lieu of foreclosure of a mortgage !i 'iOr the assumption by a grantee of the balance owing on an obligati on wh:i.ch is secured by ;i ;a mortgage or deEd in lieu of fo:cfeit\.l.I'e of t.he vendee's interest in a contract of sale :~ 'where no consideration passes otherwise or the parti tion of property by tenants in common i: ,'by agreement or as the result of a court decree any transfer, conveyance, or assie;nment 01i !property or interest in property fr0m one spouse to the other in 'accordance ~dth the term~ :iof a decree of divorce or in fulfillment of a property settlement agreement incident thereito, :the assignment or other transfer of a vendor's interest in a contract for the sale of rea! jproperty, even though accompanied by a conveyance of the vendor's interest in the real if 'property involved, transfers by appropriation or decree in condemnation proceedings brought! );by the United States, the State or any political subdivision thereof, or a municipal corpq~'- ,lation, a mortgage or other transfer of an interest 'in real property merely to secure a deq;t, :'or the assignment thereof, any transfer or conveyance made pursuant to an order of sale bYi "the court in any mortgage or lien foreclosure proeE!edings or . upon execution of a judgment!, "or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the Federal Housing i[ 'Adndnistration or Veterans' Administration by an authorized mortgagee made pursuant to a i (:contract of insurance or guaranty with the Federal 'Housing Administration or Veterans' II ,Admini strRtion, nor a transfer in compliance wi th the terms of any lease or contract upon!i :which the tax as imposed by this Chapter has been p'aid or where the lease or contract was il entered into prior to the date thiz tax was first imposed, nor tho ::wle of any gravo 0::' !! .lot in an established cemetery, nor a sale by or to the United States, this State or any I: :political subdivision thereof, or a municipal corporation of this State. il I I . I . SECTION II Ii 'i sale of :! selling ii ~ ! There is he re by levie& ane there shall be colle cted by the Treasurer on each any real property situated in Jefferson County a tax equal to one per cent of the p ri ce. ' il The tax imposed by this ordinance shall be the obligation of the seller and the I Treasurer may proceed to collect the sume from the seller by a civil action for debt; PRO~~DED the tax shall a1:30 constitute a lien against the real property the sale of which is involv;ed, until pillid and mny be enforced by the Treasurer in the manner prescri bed for the foreclosuire of morte;aees; PROVIDED FURTHER, an election on th e part of the treasurer to pursue one 'I 'remedy shall in no event operate to wain' his rieht to pursue the other remedy until the :1 full tax, to~ether with interest, penalty, and costs shall have boen recovered. :I SECTION IV !i The tax herein levied shall be paid to and collected by the treasurer who shall causel! to be affixed to the instrument of [wle an appropriat.e stamp or stamps evidencing satis- Ii iifaction of the lien imposed hereunder and shall further :Issue a receipt acknO'....ledging such;1 :payment whi ch receipt sha 11 be evidence of the !latisfaction of tho lien imposed hereunder :1 :~I'.'d may be recorded in the manner prescri bed' for recording sati sfaction of mortgageD. II SECTION v. II , No instrumont of sale or conveyance, a tux on which is imposed by this ordinance, Oh4l :~e accepted by the County Auditor for filing or recording until the tax shall have been pl.\~d :and the stamp or stamps evidencing Buch payment have been affixed to the instrument or, II i~here no tax is levied hereunder, a stamp indicating such. II ;1 SECTION VI. " Il It shall bo tl'ne duty of the seller, within th:l.rty days after the date of sale to I' ~ urnish to th e tro aaure r. in t ri pH cute. on forma to be aupplia d by the treasuror. an afiY"it -- I SECTION III I .