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<br />~ <br />, <br /> <br />.~;. <br /> <br />ORDINANCE NO. XI. <br />ORDINANCE <br />RELATING TO SALES OF REAL ESTATE AND LEVYING AN EXCISE TAX THEREON <br /> <br />BE IT ORDAINED by the Board of County Commissioners of Jefferson County, <br />State of Washington, that Ordinance Number XI is hereby adopted as follows: <br /> <br />SECTION I <br /> <br />"Sale" shall have its ordinary meaning and shall in addi t.ion include <br />any conveyance, grant, assignment, quit-claim, or transfer of ownership of <br />or title to real property, including standing timber, or any estate or interest <br />therein, for a valuable consideration and any contract for such grant, assign- <br />ment, quit-claim or transfer, and any lease wi th an opti on to purchase real <br />property, including standing timber, or any estate or interest therein or <br />other contract under \^Jhich possession of the property is given to the purchaser <br />or any other person by his direction while title is retained by the seller as <br />security and the payment of the purchase price, but shall not include transfers <br />by gift, devise, or inheritance, nor a sale by or to the United States, the <br />State of Washington, or any politi cal subdivision thereof or a muni cipal corpor- <br />ation of thi s State, nor a transfer by appropri ation or decree in condemnation <br />proceedings brought by the United States, the State or any political subdivisions <br />thereof, or a municipal corporation, nor a mortgage or other transfer of the <br />interest in real property merely to secure a debt, nota. the assignment thereof, <br />nor any transfer or conveyance made pursuant to an order of sale by the Court <br />in any mortgage or lien foreclosure proceeding or upon execution of judgment, <br />or a deed in lieu. of foreclosure to satisfy a mortgage or a conveyance to the <br />Federal Housing Administratio n or Veterans,"" Admini stration by an authoriz ed <br />mortgagee made pu.rsuant to a contract of insurance or guaranty "wi. th the Federal <br />Housing Administrati on, nor a transfer or assignment of a vendor's interest in <br />a contract for the sale of real property even though accompanied by a conveyance <br />of th e vendor's interest in the real property involved ***, nor a transfer in <br />compliance with the terms of any lease or contract upon which a tax as imposed <br />by this ordinance has been paid or where such lease or contract was entered into <br />prior to May 1, 1951, nor the sale of any grave or lot in an established cemetery <br /> <br />"Seller" shall include any individual, assignee, receiver, trustee in <br />bank~ptcy, trust, estate, firm, co-partnership, joint venture, club, company, <br />joint stock company, business trust, corporation, or quasi-municipal <br />corporetion, association, society, or any group of individuals acting as a unit, <br />whether mutual, co-operative, fraternal, non-profit or other",lise, but shall not <br />include the United States or the State of Washington" or any political subdivis;" <br />ions of the State of Washington and municipal corporations of this State. <br /> <br />"Selling pri celt shall mean the consideration, in money or anything of value, <br />pai d or delivered or contracted to be p aid or deli vered in return for the trans fe <br />of the real property or estate or interest therein and shall include the amount 0 <br />any lien, mortgage, contr<':!ct, indebtedness, or other incumbrance given to secure <br />payment of the purcha se pri ce or any part thereof, or remaining unpai d on such <br />property at the time of such sale, including the amount of any lien or encumbranc <br />existing against the prope rty and agreed to be pai d by the purchaser, but shall <br />not include the amount of any outstanding lien or encumbrance in favor of the <br />United States, the State, or a municipal corporation for taxes, special benefits, <br />or improvements. <br /> <br />PROVIDED, From and after June 9, 1955, as used in this ordinance, the term <br />"sale" shall have its ordinary meaning and shall include any conveyance, grant, <br />assignment, quitclaim or transfer of the ownership of or title to real property, <br />including standing timber, or any estate or interest therein for a valuable <br />consideration, and any contract for such conveyance, grant, assignment., quitclaim <br />or transfer, and any le ase with an option to purchase real prope rty, i.ncl uding <br />standing timber, or any estate or interest therein or other contract unde.r which <br />possession of the property is given to the purchaser, or any other person by his <br />direction, which title is retained by the vendor as security for the pay{jlen1l;, of <br />the purcha se pri ceo <br />