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COMMISSIONER'S PROCEEDINGS VOL 0
JEFFERSON COUNTY WASHINGTON
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SECTION V
No instrument of sale or conveyance, a tax on which is imposed by this ordinance,
shall be accepted by the, County Auditor for filing or recording until the tax shall have
been paid and the stamp or stamps evidencing sucn payment have been affixed to the
instrument or, where no tax is levied hereunder, a stamp indicating such.
SECTION VI.
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It shall be the duty of the seller, within thirty days after the date of sale to
furnish to the treasurer, in triplicate, on forms to be supplied by the treasurer, an
affidavit containing the full name ~nd address of the seller, the full name and address
of the purchaser, the description of the real property involved, the date of salti or
other transfer, the nature of the transfer, and thesale price which affidavit shall be
subscribed and sworn to by the seller, buyer or the agent of either, before a notary
public, the treasurar, or his duly authorized deputy.
Where the transaction involves the exchange in whole or in part of any real property
or any estate or interest therein or any contract right thereto for any other real property
or e state or interest therein or contract right thereto, there shall be filed by or on
behalf of each grantor the above affidavit, which said affidavit shall state the fair
market value of the property so exchanged, and a tax shall be levied and collected as to
eac,h transfer.
Where the transaction involved is a lease with an option in the leses to buy real
property or any estate or interest therein or ~ontract rigQt thereto, and the selling
price is not stated in the instrument, the grantor, grantee or the agent of either
shall by affidavit, state the option.price intended and the tax levied hereunder shall be
on such stated option price; PROVIDED, that if, upon execution and delivery of instrument
of conveyance or transfer pursuant to such option, the actual consideration passing 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 uner this ordin-
anCG the tax on such additional amounts prior to the time the deed is accepted for record-
ing; PROVIDED FURTHER, that where, by the instrument of lease, the lease payments do not
apply on the ultimate sales price, the tax levied hereunder shall not be payable until
the option is exercised and acdepted.
Where the transaction involved constitutes a sale of standing timber umer this ordin-
, ance and the selling price is stated in such conveyance as being determinable in the
future on the basis of footage removed or on a stumpage basis, it shall be the duty of
the seller to execute and file with the County Treasurer the foregoing affidavit stating,
in addition to the other require~ents, the legal description of the real property on which
such standing timber is located and an estimate, to the best of his knowledge, or the
selling price ultimately to be received and shall pay to the County Treasurer under this
ordinance a sum equal to one per cent of such estimated selling price, which sum shall not
be credited by the Treasurer to the school fund but shall be retained in a separate account.
On the expiration date of such timber contract, if not extended, or at the time cutting i
and removal is completed, whichever is earlier it shall be the duty of seller to execute
and file with the County Treasurer an additional affidavit in the above form setting out
the selling price actually paid. In the event such amount results in a tax greater than
the sum theretofore paid on the estimate the ~KiXaxiftXaxxaxxgXB.XaXXZhaRx~kax
seller shall pay such additional amount to the county treasurer who shall thereupon place
this amountl together withthe sum originally deposited. to the credit of the school fund
in the usua manner. In the event such amount be 1e13s than the original estimate the ,:
treasurer is hereby directed to refund the excess payment to the taxpayer and credit the
balance to the school fund as above.
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SECTION VII.
The treasurer shall retain a nd file the original of such affidavit and shl1ll furni~h
one copy to the county assessor.
SECTION VIII.
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Failure to furnish such affidavit to the treasurer within thirty days after sale
shall be a misdemeanor and, upon conviction thereof, the seller shall be fined not less
than ten nor more than fifty dollars.
SECTION IX.
Any person knowingly swearing falsely to any statement of any material matter in
Auch affidavit shall, upon conviction thereof, in addition to any penalty imposed by th~
laws of the State of Washington, be fined not less than one hundred nor more than five
hundred dollars.
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SECTION X.
The tax imposed hereunder shall become due and payabl$ immediately at the time of
sale and, if not so paid within thirty days thereafter, shall bear interest and penalty.
at the rate of one per cent per month from date of salel which interest and penalty shan
be added to the tax and likewise bear interest and pena ty thereafter.
SECTION XI.
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The proceeds of the tax imposed hereunder shall be credited to the county school
fund monthly for distribution to the school districts entitlAd thereto, PROVIDED: THAT ,
one per cent of the proceeds of this tax shall be oredited to the County Current Expens~
Fund, out of whioh all cost and expense of administering this ordinance, inch~ding cost F
of printing stamps and forms of affidavit and reoeipts and other forms which may be :i
necessary, shall b~ paid. Ii
SECTION XII. !i
This ordinance is deemed severablCl and any d e(llaration by any court that any s ectiln
or sectionsj or portions thereof, are invalid, shall have no effect on the remainder of
this ordinance. I
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