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ORDINANCE NO. AXIL!
ORDINANCE RELATING TO SALES OF REAL ESTATE AND LEVYING AN
EXCISE TAX THE:REON
BE IT ORDAINED by the Uoard of County Commiseionurs of Jefferson County,
State of Washington, that Ordinanoa Numbtr XXIII 10 hereby adopted as follows:
SECTION I
"Sale" shall have j, ts ordinary meal"l1ng and shall in addition include uny
conveyance, grant, aaaignm~nt, qu1tooclaim, or transfer of ownership of or title
to real property, including standing timbel', or any eatate or intel'eet therein,
for a valuable consideration and any contract for such grant, assignment, quit-
claim or transfer, and any lsase with an option to purchaae real propsrty,
including standing timber, or any estate or lntereat therein or other contract
under which possession of the proPS%'ty is giv~m to the purchaser or any other
person by his direction while title 16 retained by the seller as security and
the payment of the purchase price, but shall not include transfers by gift,davis~.
or inheritance, nor a sale by or to the United States, the State of Washington, ~
or any political subdivision ther~of. or a municipal corporation of this State, - ,
nor a transfer by appropriation or decree in condemnation proceedings orought by
the United States, the State or any political subdivision thereof, or amunicipal
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 convey-
ance made pursuant to an order of sale by the Court in .any mortgage or lien for€)-
closur, Qrocoed!ng or upon execution of judgement or a deed in lieu of foraclosl~;
to satisfy a mortgage or a conveyance to the Federal Housing Administration or
Vet~ranst Adminiatration by an authorized mortgagee made pursuant to a c0ntract
of insurance or guaranty with the Fedlu"al Housing Administration, nor a t.l-:;r.sfer
or assignment or a vendor'!!) interest in a contract for the sale of real pro~cX'ty
even though accompanied by a con'leyance of the vendor' a lnterest in the real
property involvedi*~***, nor a transfer in compliance with the terms of ~ny
lease or contract upon which a tax as impos(Jd by this oX"dinsnce has been p,~::d 01'
\"Ihere such lease or contract was entered :tnto prior to 14ay 1, 1951, nor the sale
of any grave or lot in an established cemetery.
"Seller" shall include any individual, ass:l.gnge~ receiver, trustee in bank-
ruptcy, trust, estate, firm, co-partnership, joint ventur$, club, company, joint
stock companr' business trust, corporation, municipal or qUQ9i-municipal corpox'-
ation, asaoc aUon, society, or any group of individuals actine: as a unit, WiHltlHl
mutual, co-operativ6, fraternal, non-profit or othQ~.8o but shall not include
the Unl ted States or the State of Washington, or any pol! tical subdivision of 'Gh"J
State of '.~a8hington, and municipal corporations of this State.
"Sel Ung price" shall mean the considex-ation, in money IJ1' anything of' vulue,
paid or delivered or contracted to be paid or deli versd in rtlturn for the transf\!'
of the real property or estate or' interest therein and shall inolude the amount Gj
any lien, mortgage, contract, indebtednoss, or other incumbrance given to socuro
payment of the pur-chuBa price or any part thereof, or remaining unpaid on such
property ut the time of such sale, including the amount of' any lian or encumbranc,
existing against the property and agreed to be paid by the purchasel', but c;ha11
not include the WlIount of fJ.ny outstanding lien or encubrance'l in favor of the
United States, the St<lto, or a municipal corporation for taxGO, special benofit:3,
or improvemento.
PROVIDED, From and after June 9, 1955p as used in this ordinance. t,ho torr.)
"Sale" ohall have its ol.dinary men.n1ng and shall include any conveyanco, grant.
aso1gnment, qui tclail'll 01' trunofor of the o~mershlp of or title to real pr.operty
including standing timber, or any entute or int0rest therin for a valuabl, con-
sideration, and any contract for such conveyance, grant, 6soignment, quitclaim,
or tran~fer, and any leuae with an option to purchaso real property, inoluding
standing timber, or any eatate or intorest therein or other Mntract under whicr
possession of the property is given to the puroh.a.aer, or an, other paruon by I-
direction, which title 18 rotained by the vendor f!S aocurity for the paym.:Jnt
of the purchase price.
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