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COMMISSIONER'S PROCEEDINGS VOL. 0
JEFFERSON COUNTY WASHINGTON
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transf'ers by appropriation or decrt'l in condemnation proceedings brought by the United
States, the State or any political subdivision thereof', or a municipal corporation, a
mortgage or other transf'er of' an interest irl real property' me~ .to secure a debt or
the assignment thereof', any transfer or conveyance made pursuant to an order of' sale
by the court 1~~ mortgage or lictn foreclosure proceed1ngs or upon exeCtltion of' a
jUdgment, or d8e~ in lieu of foreclosure to satisfy a mortgage, a conveyance to the Fed-
eral Housing Administration or Veterans' Administration by an authon.zed mortgagee made
pursuant to a contract of' insurance or guaranty with the Federal Housing Administration or
Veterans' Administration, nor a transf'er in complianc, with the terms ot any lease or
contract ,upon which the ~ax as imposed by this Chapter has been paid or Where the lease or
contract was entered into prior to the date this tax was first imposed, nor the sale of
any grave or lot in an establiShed cemetery, nor a sale b{ or to the United States, this
State or any political subdivision thereot, or a municipa corporation ot this State.
SECTION JI
There is hereby levied and there shall be collected by the Treasurer on each sale ot
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 seller by a civil action for debt;
PROVIDED, the tax shall also constitute a lien against the real property the sale of which
is involved, until paid and may be enforcod by the Treasurer in the manner prescribed for
the roraclosure of mortgages; PROVIDED FURTHER, an election on the part of the treasurer
to pursue one remedy shall in no event operate to waive his right to pursue the other
remedy until the fUll tax, together with ~nterest, penalty, and coats shall have been
recovered.
SECTION IV
The t ax herein levied shall be paid to and collected by the treasurer who shall cause
to be affixed to the instrument of sale an appropriate stamp or stamps evidencing satis-
f'action of the lien imposed he rounder and shall further issue a' receipt acknowledging
, such payment which receipt shall be evidence of the satisfaction of the lien imposed
hereunder and may be recorded in the manner prescribed for recording satisfaction of
mortgages.
SECTION V
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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 ptid and the stamp or stamps evidencing such payment have been affixed to the
instrument or, where no tax is levied hereunder, a stamp indicating such.
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SECTION VI
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
affivatit containing the fUll name and address of the seller} the full name and addross
ot tne purchaser, the description of the real propertr invo~ved, the date of sale or
other transfer, the nature of the transfer, and the sa e price which affidavit shall be
su~ribed 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 ex~hange in whole or in part ot any real property
or any estate or interest therein or any contract right thereto for any other real property
or estate or interest therein or contract right thereto, there shall be f.lled by or on
behalt of each grantor the above affidavlt~ which said affidavit shall state the fair
market value of the property so exchanged, and a tax shall be levied and collected as to
Qach tranSfEil'.
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Where thl.) traa'loact!on invobed is a lease wi th an opti on in the 1 esee to bur real
property or ,my 9state or interest therein or contract right thereto,' and the so ling
price is not stated 1n the instrument tho grantor, grantee or the agent of 0 i ther shall
by affidavit, state the option prioe intended and the tax levied hereunder shall be on
such stated option prioe; PROVIDED, that it, upon execution and delivery of instrument at
conveyancG or traanfer pursuant to option, tho actual conoideration passing be greater
than the option price stated in the aftidavit tiled at the time the lease with option was
executed, thure i8 hereby levied and there ohall be collected under this ordinance the ta~
on 8uch add! tional amounts prior to the time the deed is accepted tor recording; PROVIDED
FURTHER, that whore, by the instrument of lBoe, the leaoe payments do not apply on the
ultimate salQe prioe, the tax levi.d hereunder shall not be payable until the option is
exoroised and accopted.
Uhere the transaotion involved constitutes a sale ot standing timber under this
ordinancl and the selling pri 08 is Itated in fJuch conveyance as being determinable in
the ~lturft on the basis of' tootage removed or on a stumpage basis, it shall be the duty
of the saller to Qxtcute and file wLth the County Treasurer the toregoing affidavit
stating, in addition to the other requ1remlnt8, the legal description of the real property
on \~iah uuch standing timber is looated and an estimate, to the best of his knowledge,
or tho selling price ultimately to be reoeived and ehall pay to tho County Treasurer
unlilu' thir'J ordinanco Ii sum equal to on0 per Clent of such OIStimaUd 8011ing prio., whioh I
8Ul11 shall not be oredi ted by the tre41lJl1rlr to the school tund but ehall be retained in a
s.parat~ aocount. On tho expi~ation a~te of such timber oontraot, if not ext~nd.d, or
at th<!t time C'jJtt:l.ng Q,nd relllo'fa1 is compl..'C,ed, whiohever 18 earlier it shall be the duty
of 8eller to eX'.Iouta and file wi tl:1 th9 Cov.nty 'rr8lilsurer an addi ti.onal affidavit in the :1
abovo .fo,rm setting out the selling prio. ae;tually paid. In tho ennt suoh Qlmunt r8Sult~1
in a tax grantor than the sum ther0tofore paid on the estimate the seller shall pay such II
additillll81 amount to the county tre68Ur$Jr who shall there upon place thh Qll\ount, togeth~r
with the S\lm originally df,P031 ted, to tltg oredit ot the school fUnd ib the usual manner. 'L
In the event suoh amourlti be 1.,,, thli111 the ol'iginal estimate the trOQSl.lrer is hereby dlre+ed
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