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Home My WebLink About0028 . I I . I . I I . COMMISSIONER'S PROCEEDINGS VOL. 0 1.9' JEFFERSON COUNTY WASHINGTON " JIICK. _.u.","'._~..--n"lo.i~_-+ 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 pn)perty I,' or any estate or interest therein or any contract right thereto for. any other real I' I property or estate or interest therein or contract right thereto, tnere shall be filed b~ , or on behalf of each grantor the above affidavit, which 5 aid affidavit 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 involved is a lease with an option in the lesee to buy real property or any estate or interest therein or contract right thereto, and th e selling price is not stated in the instrument, the grantor, grantee or the agent of either shall by affidevit, state the option pri ce intended and the tax levied'he'reundet shall be on such stated option price; PROVIDED, that if, upon execution anr' delivery of instrument of conveyance or transfer pursuant to such option, the actual :onsideration passine 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 addi ti onal amounts prior to the time the deed is accept ed for recording; PROVIDED FURTHER, that where, by the instrument of lease, the lease payments I. do not apply on the ultimate sales price, the tax levi ed hereunder shall not be payable I Ii until the option is exercised and aceepted. i' !I Where the transaction involved constitutes a sale of standing timber under this i! ii ordinance and the selling pri ce is stated in such conveyance as being determinable in th~i i' future on the basis of footage removed or on a stumpage basis, it shall be the duty of the Ii seller to execute and file wi. th the County Treasurer the foregoing affidavit stating, in Ii Ii addition to the other requirements. the legal description of the real property on which :i ii such. standing imb:r is located and ~ estimate, to the best of his knov,ledge. or the !: ii sellJ.ng price ult~mately to be rece~ved and shall pay to the County Treasurer under thi.s i' ii ordinance a sum equal to one per cent of such estimated selling price, \'{hleh sum shal.i. Ii ii not be credi ted by the treasurer to the school fund but shall be retained in a separate Ii i' account. On the expiration date of such timber contract, if not extended, or a1; the Ii :: time cutting and removal is completed, whichever is earlier it shall be the duty of Ii ii seller to execute and file with the County Treasurer an additional affidavit in the aboveii i! form setti ng out the selling pri ce actually paid. In the event such amount results in a! Ii tax greater than the sum theretofore paid on the estimate the seller. shall pay such ii Ii addi tional amount to the county treasurer who sha.ll thereupon place this amount. together; i! with the sum originally deposited, to the credit of the school fund in the usual manner. it !i In the event such amount be less than the original estimate the treasurer is hereby ;i l' directed to refund t,he excess payment to the taxpayer and credit the balai1ce "'0 the 3choC:~ ,.', fund as above. il Ii I n SECTION VII. I) The treasurer shall retain and file the original of such affidavit and shall I"~ one copy to the county assessor. !, i . ;\ furn~sh 'I I! ,; " SECTION VIII. Ii I \i Ii Failure to furnish such affidavit to the treasurer \'{ithin thirty days after sale shah Ii be a misdemeanor and, upon conviction thereof, the seller shall be fined not less than il i: ten nor more than fifty dollars. ii Ii SEC TION IX. !i Ii I: [I Any person knowingly swearing falsely to any statement of any mA.terial matter in sll('hil ;, affidavit shall, upon conviction thereof, in additton to auy p'.:ualty Irnposed by the laws 'I ii of the Stute of Washington, be fined not less than one hundred nor more than five hundredl! !; dollars. II SECTION x. :! .: I' II It The tax imposed hereunder shall become due and payable immediately at the time of "I II sale and, if not so paid wi thin thirty days thereafter, shall bear interest and penalty 1 I at the rate of one per cent per month from d~\te of sale. which interest and penalty shall!; Ii be added to the tax and likewise bear interest arrl penalty thereafter. I: ! 'I ~ I ! SECTION XI 'I " I' Ii II II Ii .I Ii ;, II I, ,I II I' II Ii support of county government and its J[ May 1, 1960, and shall remain in effec~ I' i: I, 'rhe proceeds of the tax imposed hereunder shall be credited to the county school !;fund monthly for distribution to the sfhool districts entttled thereto, PROVIDED: that i: one per cent of the proceeds of this tax shall be credited to the COlmty Current Expense PFund, OUt of which all coat and expense of administering this ordinance, including cost ilof printing stamps and forms of affid:,vits and recoipts and othe r forms which may be ~necessary, shall be paid. II II " I' , i '!'his ordinance is deemed severable and any declaration by any court that any section lior sections, or portions t.hereof, are invalid, shall have no effect on the remainder of l!thiC ordinancA. i SECTION XIII II II 'l'his ordinance is neeJeesary for the immediate ,existing public institutions llnd shall take effect Iuntil and including May 1, 1961. I I ADOPTED thi 8 18th dny of April, 1960. BOARD OF JEFFERSON COUNTYCOMMISSIONERS SECTION XII SEAL GEORGE HlJN'rINGFORD --Cha:!.rman ATTEST: HELEN J. BADS ffi 1 BERTIL KRJSE Member ~r. 0 Clerk of nmn'd. ... _ ~~EY