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HomeMy WebLinkAbout0144 128 JEFFERSON COUNTY WASHINGTON t.: =. ~ e ;J;;a COMMISSIONER'S PROCEEDINGS VOL. 0 'IICII: . llIUIUtAY lell r........ SEAL ATTEST: HELEN J. HDS County Au tor, ex- offi cio Clerk of the Board. aecess at 4;~ P.M. __-OH BOARD OF COUNTY COMMISSIONERS FOR JEFFERSON COUNTY, WASHINGTON BERTIL KRUSE, Chairman GEXlRGE HUNTINGFORD, Member LYALL AREY, Member I Monday, April 16, 1962 The Honorable Board of Jefferson County Commissioners met in regular session with all members present. This being the time advertised for hearing on Ordinance No. XVIII levying l~ Real Estate Sales Tax from May 1, 1962 to May 1, 1963. The Resolutions from School Districts 20, 46, 48, 49 and 50 were filed showing the need for this tax. Upon consideration of the matter and no objections having been entered, the Board signed Ordinance XVIII as follows, upon motion by George Huntingford, seconded Dy Lyall Arey: ORDINANCE NO. XVIII QRDINANCE RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON I BE IT ORDAINED By the Board of County Commissioners of Jefferson County, State of Washington, that Ordinance Number XVIII is hereby adopted as follows: SECTION I . "Salen shall have its ordinary meaning and shall in addition include any conveyance, grant, assignment, quit-claim, or transfer of 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 grant, assignment, quit-claim or transfer, and any lease with an option to purchase real property, including standing timber, or any estate or interest therein or other contract under which possession of the property is given to the purchaser or a ny other person by his direction while title is retained by the seller as security and thepayment of the purchase pz~ca, but shall not include transfers by gift, devise, or inheritance, nor a sale by or to the United States, the State of Washington, or any politic- al subdivision thereof or a municipal corporation of this State, nor a transfer by approp~ riation or decree in condemnation proceedings brought by the United States, the State or 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 prQceeding or upon execution of judgment or a deed in lieu of foreclosure to satisfy 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 intere~t in the real property involved ****. , nor a transfer in compliance with the terms of arty 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, joint stock company, business trust, corporation, municipal or quasi-muniCipal c.orporation, association, soeiety, 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, orany political subdivision of the State of Washington and municipal corporations of this State. I . "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 lien, 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, includ- ing the amount of any lien or encumbrance existing against the property and agreed to be paid by the purcha!Jer, but shall not, include the amount of any outstanding lien or encum- brance in favor of the United States, the State, or a municipal corporation for taxes, speo- ial benefits, or improvements. PROVIDED, From and after June 9 1955, as used in this ordinance, the term "Salon shall havo its ordinary meaning and shall Include any conveyancel grant, assignment, quitclaim or transfer of the ownership of or title to real property ncluding standing t imber, or any estate or interest therein for a valuable consideration, and M1Y oontract for such conveyance, grant, assignment, qUitClaim, or transfer, and any lease with an option to purchase real property, including standing t imber, or MY estate or interest therein or ! other contract under which possession of the property is aiven to the purchaser, or any other porsonby his direction, which title is retained by the vendor as security for the payment of the pur.cht.4se pri oe. The term shall not include a transfer by gift, devise, or inheritance, a transfer of any leasehold interest other than of the typu montioned above, a cancellation or forfeitur~ of the vendee's intorest in a cont,ract for the 88.10 of roal property, whether or not such contract contains a forfeiture clauso, or deed in Ihu of foreclosure of a mortgage or the ~ asumption by a grantee of the balance owing on an obligation which is Becuz'ed by a mortgage I 01" d oed in lieu of forfeiture of the vendee's interest in a contract of oale where no cons:l.der- at10n paBSOi!l othoro.rd eo or the partition of property by tenants in common by agreement or aSi,: t~e result of a court decree any tranSfer! conveyance, or assignment of property or interest i~ property from one spouse to the other n accol'dnace with the terms of a decrcu of divorce or in fulfUlmont of a property settlement agreement incident thoreto, the asaignment or :. other transer. of a vendor's interest in a contract for the salo,of reni pro,gerty evS! ; ~hough accompanied by a conveya,nc4'l of the vendor's nterest ln Ule reiiU. property'inv ved i: il II I I .