Chapter 3.12
REAL ESTATE SALES EXCISE TAX
Sections:
3.12.030 Distribution of proceeds.
3.12.010 Tax levied.
There is levied and there shall be collected by the county a tax equal to one-quarter of one percent of the selling price on each sale of real property situated in unincorporated Adams County. This tax shall be collected from persons who are taxable by the state under RCW Chapter 82.45 on the occurrence of any taxable event within the unincorporated area of the county. This tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Chapter 82.45. (Ord. O-12-91 § 1)
3.12.020 Fund created.
There is created a new county fund to be known as the excise tax capital improvement fund No. 321, and the county auditor and county treasurer are directed to establish the fund in their respective offices. (Ord. O-12-91 § 2)
3.12.030 Distribution of proceeds.
One percent of the proceeds of the tax imposed pursuant to Section 3.12.010 shall be placed in the county current expense fund to defray costs of collection. The remaining proceeds of the tax shall be placed in the excise tax capital improvement fund No. 321. (Ord. O-12-91 § 3)
3.12.040 Lien.
Any tax imposed under Section 3.12.010 plus any interest or penalties is 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. O-12-91 § 4)
3.12.050 Seller’s obligation.
The taxes levied under Section 3.12.010 are 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. O-12-91 § 5)
3.12.060 Payment.
Any taxes imposed under Section 3.12.010 shall be paid to and collected by the county treasurer. The treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its 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 imposed under Section 3.12.010 shall be evidence of the satisfaction of the lien imposed in Section 3.12.040 and may be recorded in the manner prescribed for recording satisfactions 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. In the event 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 treasurer. (Ord. O-12-91 § 6)