There is hereby imposed an excise tax on each sale of real property
in the unincorporated areas of Kittitas County as authorized by RCW
82.46.010(1).
(Ord. 86-6 § 1, 1986; Ord. 99-04, 1999)
The rate of the tax imposed by KCC § 3.09.010 shall be one half of one percent of the selling price.
(Ord. 86-6 § 2, 1986; Ord. 99-04, 1999; Ord. 2022-008, 2022)
1.
The
county Treasurer shall place one percent of the proceeds of the tax
herewith imposed in the county current expense funds to defray the
costs of collection.
2.
The
remaining proceeds from the tax hereby imposed shall be placed in
the county capital improvements fund.
(Ord. 86-6 § 3, 1986; Ord. 99-04, 1999)
The tax hereby imposed 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 is paid, which lien may be enforced
in the manner prescribed for the foreclosure of mortgages.
(Ord. 86-6 § 4, 1986; Ord. 99-04, 1999)
The tax hereby imposed is the obligation of the seller and may
be enforced through an action of debt against the seller or in the
manner prescribed for the foreclosure of mortgages. Resort to one
course of enforcement is not an election not to pursue the other.
(Ord. 86-6 § 5, 1986; Ord. 99-04, 1999)
The tax herein imposed shall be paid to and collected by the
county Treasurer. The county Treasurer shall cause a stamp evidencing
satisfaction of the lien to be affixed to the instrument of sale or
conveyance prior to recording or to the real estate excise tax affidavit
in the case of used mobile home sales. A receipt issued by the county
Treasurer for the payment of the tax hereby imposed shall be evidence
of the satisfaction of the lien imposed herein 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 may be accepted by the county auditor for filing or recording
until the tax is 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 this fact is made on the instrument by the county
Treasurer.
(Ord. 86-6 § 6, 1986; Ord. 99-04, 1999)