The board of county commissioners hereby adopts by reference
RCW 82.45.010.
(Ord. 68-1 § 1, Vol. N,
p. 531, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
The board of county commissioners hereby adopts by reference
RCW 82.45.020.
(Ord. 68-1 § 1, Vol. N,
p. 531, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
means the consideration, including money or anything of value,
paid or delivered or contracted to be paid or delivered in return
for the transfer of the real property, or estate or interest in real
property, and shall include the amount of any lien, mortgage, contract,
indebtedness, or other encumbrance, either given to secure the purchase
price or any part thereof, or remaining unpaid on such property at
the time of sale. "Selling price" does not include the amount of any
outstanding lien or encumbrance in favor of the United States, the
state, or a municipal corporation for taxes, special benefits or improvements.
(Ord. 68-1 § 1, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
There is levied and there shall be collected by the Treasurer
on each sale of any real property situated in the county a tax equal
to one percent of the selling price.
(Ord. 68-1 § 2, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
The tax provided for in KCC § 3.08.040 and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax has been paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
(Ord. 68-1 § 3, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
The tax levied under this chapter shall be the obligation of
the seller and either the county Treasurer or the county prosecuting
attorney may, at his option, enforce the obligation through an action
of debt against the seller, or he may proceed in the manner prescribed
for the foreclosure of mortgages. Resort to one course of enforcement
shall not be an election not to pursue the other. In addition to any
interest, costs and/or penalties recoverable in such an action, the
county shall be entitled to such attorneys' fees as the court deems
reasonable.
(Ord. 68-1 § 4, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
The tax hereby imposed shall be paid to and collected by the
county Treasurer who shall cause a stamp evidencing satisfaction of
the lien to be affixed to the instrument of sale or conveyance prior
to its recording. A receipt issued by the county Treasurer for the
payment of the tax imposed under this chapter shall be evidence of
the satisfaction of the lien imposed hereunder and may be recorded
in the manner prescribed for recording satisfaction of mortgages.
No instrument of sale or conveyance evidencing a sale subject to the
tax shall be accepted by the county auditor for filing or recording
until the tax has been paid and the stamp affixed thereto; in case
the tax is not due on the transfer, the instrument shall not be accepted
until suitable notation of such fact has been made on the instrument
by the Treasurer.
(Ord. 68-1 § 5, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
It shall be the duty of the seller, within 30 days after the
date of sale, to furnish the Treasurer, in quadruplicate, on forms
to be supplied by the Treasurer, an affidavit containing the full
name and address of the seller, the full name and address of the purchaser,
the description of the real property involved, the date of sale or
other transfer, the nature of the transfer, and the sale price, which
affidavit shall be subscribed and sworn to by the seller, buyer, or
the agent of either, before a notary public, the Treasurer, or his
authorized deputy; provided, that where the transaction involves in
whole or in part any real property or any estate or interest therein,
or any contract right thereto for any other real property or estate
or interest therein or contract right thereto, there shall be filed
by or on behalf of each grantor the above affidavit, which affidavit
shall state the fair market value of the property so exchanged, and
a tax shall be levied and collected as to each transfer; provided
further, that if the Washington State Department of Revenue requires
reports contrary or in addition to the requirement imposed by this
section, the requirements of the department shall supersede the requirements
of this section to that extent.
(Ord. 68-1 § 6, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
In the case of any sale where the selling price is not separately
stated or ascertainable at the time of sale, including leases with
option to purchase, rules of the Washington State Department of Revenue
relating to ascertainment of the tax and security for payment of the
tax shall be administered by appropriate officials.
(Ord. 68-1 § 7, Vol. N,
p. 532, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
Where the transaction involved constitutes a conditional sale
of mining property in which the buyer has the right to terminate the
contract at any time, and/or a lease and option to buy mining property
in which the lessee-buyer has the right to terminate the lease and
option at any time, said transaction shall be taxable at the time
of execution only on the consideration received by the seller or lessor
for execution of such contract; provided, that the tax due on any
additional consideration paid by the buyer and received by the seller
shall be paid to the county Treasurer:
1.
At
the time of termination; or
2.
At
the time all of the transaction is completed except for the delivery
of the deed to the buyer; or
3.
At
the time when the buyer unequivocally exercises an option to purchase
the property, whichever of the three events occur first.
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For the purpose of this chapter, "mining property" means property
containing or believed to contain metallic minerals and sold or leased
under terms which require the purchaser or lessor to conduct exploration
or mining work thereon and for no other use; and "metallic minerals"
does not include clays, coal, sand and gravel, peat, gypsite, or stone,
including limestone.
|
(Ord. 68-1 § 8, Vol. N,
p. 533, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
Where the transaction involved constitutes a sale of standing timber under this chapter and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the county Treasurer the affidavit mentioned in KCC § 3.08.080, stating, in addition to the other requirements, the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received, and shall pay to the county Treasurer under this chapter a sum equal to one percent of such estimated selling price, which sum shall not be credited by the Treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, whichever is earlier, it shall be the duty of the seller to execute and file with the county Treasurer an additional affidavit in the above form setting price actually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate, the seller shall pay such additional amount to the county Treasurer, who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount is less than the original estimate, the Treasurer is directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above.
(Ord. 68-1 § 9, Vol. N,
p. 533, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 9904, 1999)
The Treasurer shall retain and file the original of the affidavit mentioned in KCC § 3.08.080, and shall furnish one copy to the county assessor.
(Ord. 68-1 § 10, Vol.
N, p. 533, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
The tax imposed hereunder shall become due and payable immediately
at the time of sale, and if not so paid within 30 days, shall bear
interest at the rate of one percent per month from date of sale.
(Ord. 68-1 § 11, Vol.
N, p. 533, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
The proceeds of the tax imposed hereunder shall be credited
to the county school fund monthly and shall be used exclusively for
the support of the common schools; provided, that one percent of the
proceeds of this tax shall be credited to the county current expense
fund, out of which all cost and expense of administering this chapter
shall be paid.
(Ord. 68-1 § 12, Vol.
N, p. 533, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)
If, upon written application by a taxpayer to the Treasurer
for a refund hereunder, or upon examination of the records by the
Treasurer without such application, it appears that within one year
preceding such application or examination a tax has been charged hereunder
in excess of the amount actually due or upon a sale or other transfer
herein declared to be exempt from tax hereunder, such excess amount
or improper payment shall be refunded by the Treasurer to the taxpayer.
No refund shall be made with respect to any payment made more than
one year before the date of application or examination.
(Ord. 68-1 § 13, Vol.
N, p. 533, 1968; Ord. 77-5, 1977; Ord. 79-1, 1979; Ord. 99-04, 1999)