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Home My WebLink About0565 I . \ \ I I I \ I \ 'I" -:.''1 , ,:~ -_..~"'-...~'4". .. ORDINANCE NO. ~ XXIV _(Cnnt'd) I bUl'JincolII trust, corpol'aHon, aS6ociation, society, or any group 01 indi"iduo.lo acting as a unit. whlllthfl)~ mutual. cooperativc. lraternal. nonprofit or other- wise; but it I!#hall not includo the United States. the State of Washington. a political !Jubdivillion of the Sta.te 01 Washington, or a municipal corporation 01 this state. "Selling Price" ahall mean the consideration, including money or any- thing oC value, paid or delivered or contracted to be paid or delivered in return lor the transfer 01 the rel:l.l property or estate or interest in real property. and shall include the amount of any Hen, mortgage, contract, indebtedness, or other incumbrance, either given to secure the purchase price, or any pa.rt thereoC, or remaining unpaid on ouch property at the time of sale. . The term shall not include the amount of any outstanding lien or en- cumbrance in favor of tho United States, the state, or a municipal corporation for taxes, spadal benefita or improvements. '\ ! SECTION II I There is hereby levied and there shall be collected by the Treasurer on each sale 01 any real property situated in JEFFERSON County a tax equal to one percent of the selling price. SECTION 1Il I The tax herein provided lor and any interest or penalties thereon shall be aapecific lien upon each piece of real property sold from the time of sale until the tax shall have been paid, which lien may be enforced in the manner preacrib,~d lor the foreclosure of mortgages. SECTION IV The tax levied under this ordinance shall be the obligation of the seller and the county traasurel' may, at his option, enlorce the obligation through an action of debt againet the Stiller or ho may proceed in the manner prescribed 101' the foreclosure 01 mortga.gee. Resort to one course oE enlorcement sball not be an u18ction not to pl1rSUf4 the other. . SECTION V The tax h'eraby imposed shall be paid to and collected by the county treasurer who shall. caU!le a fltamp eVidencing oll.tisfe.ction 01 the lien to be ilflixed to the inllt7.'ument 01 sale or conveya.nce prior to its recording. A receipt iaaullc1 by the cou.nty treasurer lor the payment of the tax imposed under this ordinance shall be evidence of the llatil'lCaction oC the Hen imposed hereunder , and mo.y be recorded in the mB.rmer prcl.'lcribed lor recording satislacticn 01 mortgages. No inlltrum1ent of sale or conveYll.nClll evidoncing a sale subject to the tax shall be accepted by the county D.uditor lor nUng or recording uhtil the tax shall have been paid and the stamp affixed thereto; in case the tax !.I not due on the tranller, the inllltrumont ehall not be accepted until suitabie notation oC such fact has been made on the instrument by the treasurer. SECTION VI It shall be the duty of the seller, within thirty days aCter the date 01 sale, to lurnish I:he treasurer, in quadruplicate, on {oi'mll to be supplied by the trea.surer, ll,n tI.l€idavit cantailtlng the lull name and addrell II 01 the seller, the lull name and nddl'iIlu of tho pu!'chll.ur, tho ducription 01 the real proporty involved, the date 01 .ale 01' other transfer, thl/l natu1,'o 01 the tran81cr, D.nd the 9alo price, which affidavit alla11 ba Clubllcribed 8,nd &worn to by the IIcller, buyer, or thIS ILgont of either, bel.'ol'e 11 notary public, thu tre.uurerp or hb authorb:ed ~~ 1 I i j I ,) :1 l 'j " ,j OJ