Chapter 3.04
REAL ESTATE SALES EXCISE TAX*
Sections:
3.04.010 Imposition of Real Estate Excise Tax.
3.04.020 Duty to Collect and Incidence of Tax.
3.04.030 Consistency of Administration and Interpretation.
3.04.040 Deposit and Use of Proceeds.
3.04.050 Lien, Foreclosure and Enforcement.
3.04.060 Notation of Payment or Exemption Before Recording.
3.04.070 Due Date and Delinquent Interest.
3.04.080 Excessive and Improper Payments.
* For statutory provisions authorizing the board of county commissioners to levy an excise tax upon sales of real estate not exceeding one percent of the selling price, see RCW 82.46.010.
3.04.010 Imposition of Real Estate Excise Tax.
There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property located in the unincorporated area of the county.
(Ord. 7-1985 §1, 1985).
3.04.020 Duty to Collect and Incidence of Tax.
Taxes imposed in this chapter shall be collected by the county treasurer on the same transactions and from the same persons subject to and liable for taxation under RCW Chapter 82.45 and WAC Chapter 458-61.
(Ord. 7-1985 §2, 1985).
3.04.030 Consistency of Administration and Interpretation.
The taxes imposed in this chapter 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 and WAC Chapter 458-61. 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. 7-1985 §3, 1985).
3.04.040 Deposit and Use of Proceeds.
(1) The county treasurer shall place one percent of the proceeds of the tax imposed in this chapter in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from the tax imposed by Section 3.04.010 of this chapter shall be placed in the county capital improvement fund to be used for local improvements, including but not limited to those listed in RCW 35.43.040.
(3) This section shall not limit the existing authority of the county to impose special assessments on property benefited thereby in the manner prescribed by law.
(Ord. 7-1985 §4, 1985).
3.04.050 Lien, Foreclosure and Enforcement.
The taxes imposed in this chapter and any interest or penalties thereon are a specific lien in favor of the county upon each piece of real property sold from the time of sale and until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. The taxes imposed in this chapter, if not paid when due, may also be enforced through an action of debt against the seller. Resort to one course of enforcement is not an election not to pursue the other.
(Ord. 7-1985 §5, 1985).
3.04.060 Notation of Payment or Exemption Before Recording.
The 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 tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in Section 3.04.050 of this chapter 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 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. 7-1985 §6, 1985).
3.04.070 Due Date and Delinquent Interest.
The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment.
(Ord. 7-1985 §7, 1985).
3.04.080 Excessive and Improper Payments.
If, upon written application by a taxpayer to the 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 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 improper amount was paid as a result of a miscalculation.
(Ord. 7-1985 §8, 1985).