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HomeMy WebLinkAbout0270 250 JEFFERSON COUNTY WASHINGTON ~ ~ ~ '=' ;L;io COMMISSIONER'S PROCEEDINGS VOL. 0 TRICK. -,UIUlAT leM ""$1'" \1 was entered into prior to the date this tax was first imposed, nor the sale of any grave !I Ii lot or lot in an established cemetery, nor a sale by or to the United States, this State ~r . any political subdivision thereof, or a municipal corporation of this State. . SECTION II ;! " d II II sale of!! selling!! I There is hereby levied and there shall be collected by the Treasurer on each any real property situated in Jefferson County a tax equal to one per cent of the pri ceo SECTION III The ta.x imposed by this ordinance sha 11 be the obligation of the seller and the Treasurer may proceed to collect the same from the seller by a civil action for debtj Ii PROVIDED, the tax shall also constitute a lien against the real property the sale of whicb is involved, until paid and may be enforced by the Treasurer in the manner prescribed fori the foreclosure 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 interest, penalty, and costs shall have been recovered':i SECTION IV I 'I'he tax 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- i I faction of the lien imposed hereunder and shall fur the r issue a receipt acknowleding sucp I. payment .-bieh receipt shall be evidence of the satisfuction of the lien imposed hereunder. al1d may be recorded in the manner prescribed for recording satisfaction of mortgages. SECTION V . No instrument of mle or conveyance, a tax on which is imposed by this ordinance, shall be accepted by the County Audi. tor for fi ling or recording unti 1 the tax sha 11 have been paid 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. SECTION VI It shall be the duty of the seller, within thirty days after the date of sale to furnish to the treasurer, intriplieate, on forms to be supplied by the treasurer, an affidavit containing the full name and address of the seller, the full name and address o~ the purchaser, the deSCription of the real property involved, the date of sale or other transf'er, the nature of the transfer, and the sale price \'.hich affidavit shall be subscribed and s~'rn to by the seller, buyer or the agent of either, before a Notary Publi c, the treasurer, or ii his duly authori zed deputy. :: ..' Where the transaction involves the exchange in mole or in part of any real property.. or any estate or interest therein or any contract right thereto for any other real property .01" est.ate or interest <.;herein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which s aid affidavit shall state the fail~ market valLJ;e of the property so excha~ ed, and a tax shall be levied and colle cted as to each transfer.:, 'i Where the transliction involved is a lease wi. th an option in the lessee to buy real :: propert.y or any estate or interest therein or contract right thereto, and the selling pric!3 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 pricej PROVIDED, htat if I upon execution and delivery of instrument of conveyance or transfer pursuant to such option, the qctual consideration passing be greater than the option price:; stated in t.l-te affidavit filed at the time the lease with option \':as executed, there is herpby levied and there shall be collected under this ordinance the tax on such additional amount's prior to the time the deed is accepted for recording; 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 illld accepted. Where the transaction involved consti tutes a sale of standing timber under thi s ordinimce and the selling price is stated in such conveyance as being determinable in the future oni 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 requirements, the legal description of the real property on which such standing timber is locuted, 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 ,I one per cent of such estimated selling price, whi eh sum shall not be credited by the treaaurel' to the school fund but shall be retained inn separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal ia completed, ~ichevtr is earliel' it shall be the duty of seller to execute and file with the County 'l'reasurtlX' an,i l;ldd:l.tional affid"vit in the above fonn setting out the selling price actually paid. In th. event such amount I'f3su1ts in a tax greater than the sum theretofore paid on theestimate th~ hller shall pay such additional amount 10 the county treasurer who shall thereupon place t~ts $mount, togother with the sum originally deposited, to the' credit of the school fund in the usual manner. In the event such amount be less than the original estimate the treasurer i~ hereby directed to refund the excess payment to the taxpayer and credit the balance to the I: ,chool fund as a.bove. SEC'rION VI I The treaaurer shall retain and file the original of such affidavit and shall furnish o~e ~py to the county assessor. 1\ SEC'l'ION VIII il ;' Failure to furnish such nffidavit to t.he treasurer within thirty da.ys aft'al' su10 Shall ~e a misdemeanor' and, upon convict.ion thereof, the seller shall be fined not less than ten ~ol' more than fifty dollars. .1 Ii SECTIO N IX I I ~~nglY swoaring fall3cly to any s ta1.;ement of Dny material matter in such I I . I .