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COMMISSIONER'S PROCEEDINGS VOL. 0
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JEFFERSON COUNTY WASHINGTON
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political subdivision thereof or'a municipal corporation of this State, nor a transfer
by appropriation or decree in condemnation proceedings brought by the United States,
the State of any political subdivisions thereof, or a municipal corporation, nor a
mortgage or other transfer of,the interest in real property merely to secure a debt,
nor the assignment thereof, nor any transfer or conveyance made pursuant to an order
of sale by the Court in any mortgage or lien foreclosure proceeding or upon execution of,
judgment or a deed in lieu ~f foreclosure to s'tisfy a mortgage or a conveyance to the ,
Federal Housing Administration or Veterans' Administration by an authorized mortgagee made
pursuant to a contract of insurance or guaranty with the Federal Housing Administration,
nor a transfer or assignment 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 with the terms of any lease or
contract upon which a tax as 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" shall include any individual, assignee, receiver, trustee in bankruptcy,
trust, estate, firm, co-partnership, joint venture. club, company, join 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 otherwise, but shall not include the United States or the State
of Washington, or any political subdivision of the State of Washington and municipal
corporations of this State.
"Selling price" shall mean the consideration, in money or anything of value, paid
or delivered or contracted to be paid or delivered in return for the transfer of the
real property or estate or interest therein and shall include the amount of any lie~.
mortgage, 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, including the amount of any lien or encumbrance existing against the property
and agreed to be paid by the purchaser, but shall not include the amount of any outstand-
ing lien or encumbrance in favor of the United States, the St,ate,or a municipal corporation
for taxes, special benefi ts, or improvements. .
PROVIDED. From andafter June 9, 1955, as used in this ordinance, the term "Sale"
shall have its ordinary meaning and shall include any conveyance, grant. assignment,
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 with an '
option to purchase real property, including standing timber, or any estate or interest
therein or othp.r contract under which possession of the property is ~iven to the pur-
chaser, or any other parson by his direction, which title is retained by the vendor as
security for the payment of the purchase price.
The term shall not include a tr~sfer by gift, devise, or inheritance, a transfer of
any leasehcldinterest other than of the type mentioned above, a cancellation or forfeit~
ure of the vendee's interes~ in a contract for the sale <of real prope~ty, whether or not'
such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage .1
or t he assumption by a grantee of the balance owing onsn obligation which is secured by
a mortgage or deed in lieu of forfeiture of the vendee's interest in a contract of sale ·
where no consideration passes otherwise or the partition of property by tenants in
common by agreement or as the result of a court decree any transfer, conveyance, or
assignment of property or interest in property from one spouse to the other in accord-
ance with the terms of a decree of divorce or in fulfillment of a property settlement
agreement incident thereto, the assignment or other transfer of a vendor's interest in
a contract for the sale of real property, even ~hough accompanied by a conveyance of,
the vendor's interest in the real property involved, transfers by appropriation or decre,e
in condemnation proceedings brought by the United States. the State or any political.'
subdivision thereof, or a municipal corporation, a mortgage or other transfer of an ,!
interest in real property merely to secure a debt, or the assignment thereof, any transfer
or conveyance made pursuant to an order of s ale by the c ou.rt in any mortgage or lien .
foreclosure proceedings or upon execution of a judgment, or deed in lieu of foreclosure:
to satisfy a mortgage, a conveyance to the Federal Housing Administration or Veterans'
Administration by an authorized mortgagee made pursuant to a contract of insurance or
guarapt~y with the Federal Housing Administration or Veterans' Administration, nor a
transfer in compliance with the terms of any lea,se or contract upon which the tax as
imposed by this Cha~r has been paid or where the lease or contract was entered into
prior to the date this 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. '
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SEC TION II.
There is hereby levied and there shall 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 selling
price.
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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 saller by a civil action for debt;
PROVIDED, the t&X shall also constitute a lien against the real property the sale of
which is involved, until paid and may be enforced by the Treasurer in the manner pres-
cribed for the foreclosure of mortgages; PROVIDED FURTHER, an election on the part of
the treasurer to pursue one remedy shall in no evant operate to waive his right to
pursue the other remedy until the full tax, together with interest, penalty, and costs
shall have been reoovered.
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SECTION IV.
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The tax herein levied shall be paid to a ncl collected by 'tha treasurer who shall I
cause to be affixed to the instrument of sale an appropriate stamp or stamps eVldenCing~.
satisfaction of the lien imposed hereunder and shall further issue a receipt acknowledg ng
such payment which receipt she.ll be evidence of the satiBfaction of the lien imposed 'I
hereunder and may be recorded in thfJ rnanner proscribed for recording satisfaction of II
mortgages. I