Chapter 3.28
REAL ESTATE EXCISE TAX
Sections:
3.28.015 Additional real estate excise tax imposed.
3.28.030 Consistency with state law.
3.28.040 Distribution of tax proceeds – Limitations.
3.28.050 Obligation of seller.
3.28.060 Taxes constitute lien.
3.28.090 Excessive and improper payments.
3.28.010 Tax imposed.
There is imposed a tax of one-quarter of one percent of the selling price on each sale or transfer of interest of real property within the corporate limits of the city. (Ord. 513 § 1, 1985)
3.28.015 Additional real estate excise tax imposed.
In accordance with RCW 82.36.035, and in addition to the excise tax on the sale of real property imposed by DPMC 3.28.010, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of Deer Park at the rate of one-quarter of one percent of the selling price to be collected by the county treasurer as prescribed in RCW 82.46.060. Proceeds from this additional tax shall be deposited in a separate account in the municipal capital improvements fund and expended as authorized by law under RCW 82.46.035(5). (Ord. 645 § 1, 1994)
3.28.020 Taxable events.
Taxes imposed by this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 513 § 2, 1985)
3.28.030 Consistency with state law.
The taxes imposed under this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 513 § 3, 1985)
3.28.040 Distribution of tax proceeds – Limitations.
A. The county treasurer shall place one percent of the proceeds of the taxes imposed by this chapter in the county current expense fund to defray costs of collection.
B. The remaining proceeds from city taxes imposed by this chapter shall be distributed to the city monthly and those taxes imposed under DPMC 3.28.010 shall be placed by the city treasurer in a municipal capital improvements fund. These capital improvements funds shall be used by the city for local improvements, including those listed in RCW 35.43.040.
C. This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 513 § 4, 1985)
3.28.050 Obligation of seller.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 513 § 5, 1985)
3.28.060 Taxes constitute lien.
The taxes imposed in this chapter and any interest or penalties thereon are a specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced 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. 513 § 6, 1985)
3.28.070 Notation of payment.
The taxes imposed in this chapter shall be paid to and collected by the treasurer of Spokane County. The Spokane County treasurer shall act as agent for the city. The Spokane County 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 Spokane County treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in DPMC 3.28.060 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 Spokane County treasurer 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 Spokane County treasurer. (Ord. 513 § 7, 1985)
3.28.080 Date payable.
The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 513 § 8, 1985)
3.28.090 Excessive and improper payments.
If, upon written application by a taxpayer to the Spokane County treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the Spokane County treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such amount paid was the result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 513 § 9, 1985)
3.28.100 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 513 § 10, 1985)