Chapter 1.58B
REAL ESTATE TAX SECTIONS
Sections:
1.58B.050 Tax imposition obligation of seller.
1.58B.060 Tax imposition specific lien on property sold.
1.58B.070 Payment and collection.
1.58B.010 Imposed – Amount.
There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the city of Ritzville. (Ord. 747 § 1, 1985).
1.58B.020 Applicability.
The tax 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 city of Ritzville. (Ord. 747 § 2, 1985).
1.58B.030 Compliance.
The tax imposed by 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 in this chapter. (Ord. 747 § 3, 1985).
1.58B.040 Distribution.
The Adams County treasurer shall place one percent of the proceeds of the tax imposed by this chapter in the county current expense fund to defray costs of collection. The remaining proceeds from the tax imposed by this chapter shall be distributed to the city monthly and shall be placed in capital improvements funds, including those listed in RCW 35.43.040, the same to be used for capital improvements as required under RCW 82.46.030(2). 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. 747 § 4, 1985).
1.58B.050 Tax imposition obligation of seller.
The tax imposed by this chapter is the obligation of the seller and may be enforced through the action of debt against the seller in a manner prescribed for the foreclosure of mortgages. (Ord. 747 § 5, 1985).
1.58B.060 Tax imposition specific lien on property sold.
The tax imposed by this chapter and any interest or penalties thereon are a specific lien upon each piece of real property sold from the time of sale until 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. 747 § 6, 1985).
1.58B.070 Payment and collection.
The tax imposed by this chapter shall be paid to and collected by the Adams County treasurer. The Adams County treasurer shall act as agent for this city for such purposes. The Adams 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 homes sales. A receipt issued by the county treasurer for the payment of the tax imposed by this chapter shall be evidence of the satisfaction of the lien imposed in RCC 1.58B.060 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. 747 § 7, 1985).
1.58B.080 When due.
The tax imposed by 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. 747 § 8, 1985).
1.58B.090 Refunds.
If upon written application by a taxpayer to the county treasurer for a refund, it appears the 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 county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized a refund of an excessive amount or an improper amount paid unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 747 § 9, 1985).