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HomeMy WebLinkAbout0269 .. , .~~~. .., ; ..~.... ~,-. COMMISSIONER'S PROCEE\l'~.S, VOL. 0 -.lI;,: ..", JEFFERSON COUNTY WAsmNGTON 249' Tllac . .UUAY Ie. "....... . The Honorable Board of Jefferson County members present. Minutes of the This bei ng the and there being no follows: Monday, May 4, 1964 Commissioners met in. regular session with all last regular meeting were read and approved as read. time set for hearing on Ordinance No. XX for 1% real estate sales tax" objections thereto, the members of the Board signed the Ordinance as I ORDINANCE NO. XX ORDINANCE RELATIOO TO S AIES OF REAL ESTATE AND LEVYING AN EXCIS E TAX 'l'HEREON I BE IT ORDAINED By the Board of County Commissioners of Jefferson County, State of Washington, that Ordinance Number XX is hereby adopted as follows: SECTIO N I . "Sale" shall have ita 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-daim 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 whi ch possession of the property is given to the purchaser or any other person by his direction whi le title is retained by the seller as security and the payment of the purchase price, but mall not include transfers by gift, devise, or inheritance, nor a sale by or to the United States, the State of Waffiington, or any politiCal subdivision thereof, or a muniCipal corporation of this State, not a transfer by appropriation or decree in condemnation proceedings brought by the Uni ted States, the State or any political subtdivision 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 oonveyance 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 of foreclosure to satisfy a mortgage or a oonveyance to the Federal Housing Administration or Veterans' Administration by an authorized mortgagee made pur- suant to a contract of insurance or guaranty with the Federal Housing Administration, nor a transfer or assignment or 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 \'.hich a tax as imposed by this ordinance has been paid or wherp. such lease or contract was en tered into prior to May 1, 1951, nor the sale of any grave or lot in an , established cemetery. I "rJl~~<,h "fI.i:}~"..\\..I~j/ ",,'\~ ~~I'~i.\rJt 1~lr:I\','~l; 'i\'~'~'4'r.JJ: (~:c"'t.,~ '~;\~tlQ.,/"~\\~;)t ~'.I',: ,,~... ",~') '\,..,'" "Seller" shall include any individual, assignee, receiver, trustee in bankruptcYl trust, estate, firm, co-partnership, joint venture, club, company, joint stock company I business trust, corporation, municipal or cpasi-municipal corporatlbon, associ ation, I society, or any group of individuals acting as a unit, \'bether 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 pri ce" 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, mortgaget 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, I incl udi ng the amount of any lien or encumbrance existing against the property and aereed · to be paid by the purchaser, but shall not include the amount of any outstanding lien ,or encumbrance in favor of the United States, the State, or a municipal corporation for ,taxes, special benefits, or improvements. PROVIDED, From the after June 9, 1955, as used in this ordinance, the term "Sale" shall ha ve its ordinary meaning and shall include any conveyance, grant J assignmen~1 , quitclaim or transfer of the ownership of or' title to real property inCluding standlng 'timber, or any estute or intel'est, there1 n for a valuable consideration, and any contract fo,r such conveyance, grunt, assignment, qui tc1aim, or transfer, and any lease with an " option to purchase real property, i.nc1uding standing timber, or any estate or interest therein or other contract under \'bich possession of the property is given to the purchaser, or any other person by his direction, \'bich title is retained by the vendor as security for the payment of the purchase price. The term shall not include a transfer by gift, devise or inheritance, a transfer of arty 'leasehold interest other than of the type mention above, a cnncellation or forfeiture of the venee's.interest in a ~~ntract for the sule of real property, whether or not such contract contains a for fe:!. ture clau se, or deed in 11 w of 1'0 rec10Burll of I.l. mortgage or the assump-!' I tion by a grantee of the balance owing on an obligation which is secured by a mortgage or,! deed in lieu of forefeiture of the vendee's interest in a contruct of sule where no con- , sideration pasgea otherwise or the partition of property by tenants in common by ngreemen~ or as the result of a court decree any transfer, conveyance, or Ilssignment of property or. interest in property from one spouse to the other in accordance with the terms of a decree of di vorce or in fulfillment of a pro pe rt)' settlement agrEtement incident thereto, the asaignrnent or other transfer of a vendor's interest in a contract for the sale of real propert,y, even though accompllnie d by a conveyance 01' the vendor's intarest in the real ! property involved, truneferfl by appropriation or decroo in condemnation proceedings brought by the Unit.ed States, the Stat,f) or' any po11tJ.cal subdivision thereof, or a municipal cor-I: ,porati on, a mort8age or othe r transfer of an interest in reu1 property merely to secure ai :: debt, or tho assignment thereof, nny tranerer or conveyance made pursuant to un ordor of 'i :: sale by the court in any' mortg'llge or lien forf.lo108urc proceedings or upon exe(JUUon of' a I, II judgment, or deed i.n lieu of foreclosure to 0 atisfy a mortgage, 9 conveyance to the Fader 1 I Houaing Administration Or.' Vet.erans' Adrn:l,nistra'tion by an authorized mortgages madEl pursuQ\t I t.o a contract of insurance or I!)laranty with tho Federal. Hous1..ng Adrninistrat.ion or Veteran' Adrninistra1l!l.on nor a tl'anafer in oomplianco 'Id.th the tarmlJ of tiny leaae or oontract upon I wdch the tax ~6 impoBod by this Chapter has bE'Jen pa:ld or whe!:'e the lOMe Ol' contract i . I I "