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<br />ORDINANCE NO. nIl <br />ORDINANCE REU TING TO SAIES OF REAL ESTATE AND LEVYING <br />AN EXCISE TAX 'IHEROON <br /> <br />BE IT ORDAINED By the Board of County Commissioners of Jefferson County, <br />State of Washington, tha t Ordin aIlC e Numbe r XXII is hereby adopt ed as follows: <br /> <br />SECTION I <br /> <br />"Srtle" shall have its ordinary me aning and shall in addi tion include any <br />conveyance, grant t assi gnment, qud t-.claiJl, or transfer of owner sh ip 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 t imber, or anyestate or interest therein or other contract <br />under \\bich possession of the prop erty is given to the pur chaser or any other <br />person by his dire ction while title is retained by the sell er as security and the <br />payment of the purchase price, but mall 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 minicipal corporation of this State, <br />nor a transfer by appropriation or decree in condemnation proceedings brought oy <br />the United States, the State or any politi cal mblivision thereof, or a municipal <br />corporation, nor a mortgage or other transfer of the interest in real propertt <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 judgment or a deed in lieu of foreblosure <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 vendoris 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 involved *****, nor a transfer in compliance with the terms of any lease <br />or contract upon which a tax as imposed by this ordinance has been paid or Where <br />such lease or contract Was entered into prior to May 1, 1951, nor the sale of any <br />grave or lot in an established cemetery 0 <br /> <br />"Seller" shall inClude any individual, assignee, received, trustee in bank- <br />ruptcy, trust, estate, firm, co-partnership, joint venture, club, company, join <br />stock company, business trust, corporation, municipal or quasi-municipal corpor- <br />ationi association, seciety, or any group of individuals acting as a unit, whethe <br />mutua, 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 State. <br /> <br />"Selling pri ce" sh all me an the consi derati on, in money or anything of value, <br />paid or deli vlred or a:>n tracted to be pai d or delivered in return for the t ransfe <br />of the real property or estate or interest therein and shall include the amount 0 <br />any lien, mortgage, contract, indebtedness, or other incumbrance given to secure <br />payment of the purchase price or any part thereof, or remaining unpaidon such <br />property at the time of su ch sale, incl uding the a. mount 0 f any li en or encumbranc <br />existing against the ptQperty and agreed to be paid by the purchaser, but shall <br />not inci ude the amount of any outstanding li en or encumbrance in favor of the <br />United States, the State, or a munieipal corporation for taxes, special benefits, <br />or improvements. <br /> <br />PROVIDED, From and a fter June 9l 1955, as used in this ordinance, the term <br />"Sale", shall have its ordinary mean~ng and shall include any conveyance, grant, <br />assignment, quitclaim or trasnfer of the ownership of or title to real property <br />including standing timber, or any estate or interest therein for a valuable con- <br />sideration, and any contract for such conveyance, grant, a ssignment, quitclaim, <br />or transfer, a nd any lease wi tJl. an option to purchase real property,fincluding <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, whi en title is retained by the vendor as securi ty for the payment of <br />the purchase price. <br />