Laserfiche WebLink
<br />-' <br /> <br />ORDINANCE NOo XXIII <br />ORDINANCE RELATING TO SALES OF REAL ESTATE AND LEVYING AN <br />EXCISE TAX THEREON <br /> <br />BE IT ORDAINED by the Board of County Commissioners of Jefferson County, <br />State of Washington, that Ordinance Number XXIII is hereby adopted as follows: <br /> <br />SECTION I <br /> <br />"Sale" shall have its ordinary meaning and shall in addition include any <br />conveyance, grant, assignment, quit-claim, or transfer of ownership of or title <br />to real property, including standing timber, or any estate or interest therein, <br />for a valuable consideration and any contract for such grant, assignment, quit- <br />claim or transfer, and any lease with an option to purchase real property, <br />including standing timber, or any estate or interest therein or other contract <br />under which possession of the property is given to the purchaser or any other <br />person by his direction while title is retained by the seller as security and <br />the payment of the purchase price, but shall not include transfers by gift, devisE <br />or inheritance, nor a sale by or to the United States, the State of Washington, <br />or any political subdivision thereof, or a municipal corporation of this State, <br />nor a transfer by appropriation or decree in condemnation proceedings brought by <br />the United States, the State or any political subdivision thereof, or amunicipal <br />corporation, nor a mortgage or other transfer of the interest in real property <br />merely to secure a debt, nor the assignment thereof, nor any transfer or convey- <br />ance made pursuant to an order of sale by the Court in any mortgage or lien fore- <br />closure proceeding or upon execution of judgement or a deed in lieu of foreclosun <br />to satisfy a mortgage or a conveyance to the Federal Housing Administration or <br />Veterans' Administration by an authorized mortgagee made pursuant to a contract <br />of insurance or guaranty with the Federal Housing Administration, nor a transfer <br />or assignment or a vendor's interest in a contract for the sale of real property <br />even though accompanied by a conveyance of the vendor's interest in the real <br />property involvec~~o:o:o:<*, nor a transfer in compliance with the terms of any . <br />lease or contract upon which a tax as imposed by this ordinance has been paid or <br />where such lease or contract was entered into prior to May 1, 1951, nor the sale <br />of any grave or lot in an established cemeteryo. <br /> <br />"Seller" shall include any individual, assignee, receiver~ trustee in bank- <br />ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint <br />stock company, business trust, corporation, municipal or quasi-municipal corpor- <br />ation, association, society, or any group of individuals acting as a unit, whethE <br />mutual? co-operative, fraternal, non-profit or otherwise, but shall not include <br />the United States or the State of Washington, or any political subdivision of the <br />State of Washington, and municipal corporations of this Stateo <br /> <br />"Selling price" shall mean the consideration, in money or anything of value, <br />paid or delivered or contracted to be paid or delivered in return for the transfE <br />of the real property or estate or interest therein and shall include the amount c <br />any lien, mortgage, contract, indebtedness, or other incumbrance given to secure <br />payment of the purchase price or any part thereof, or remaining unpaid on such <br />property at the time of such sale, including the amount of any lien or encumbran( <br />existing against the property and agreed to be paid by the purchaser, but shall <br />not include the amount of any outstanding lien or encubrance 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 therin for a valuable con- <br />sideration, and any contract for such conveyance, grant, assignment, quitclaim, <br />or transfer, and any lease with an option to purchase real property, including <br />standing timber, or any estate or interest therein or other contract under 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 payment <br />of the purchase price. <br />