ORDINANCE NO. 2003-08

 

(Imposing an Excise Tax on the Sale of Real Estate; Providing for the Collection thereof, Limiting the Use of Proceeds Therefrom, Fixing Penalties for the Violation thereof, and Providing for an Effective Date)

 

WHEREAS, RCW 82.46.010 authorizes any county to impose an excise tax on each sale of real property in the unincorporated areas of the County; and

 

WHEREAS, this excise tax may be used by the County for capital improvement projects;

 

NOW, THEREFORE, BE IT HEREBY ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF SKAMANIA COUNTY, THAT

 

Section 1.  Imposition of Real Estate Excise Tax.    There is hereby imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the unincorporated areas of Skamania County.

 

Section 2.  Taxable Event.    Taxes imposed herein 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 unincorporated areas of Skamania County.

 

Section 3.  Consistency with State Tax.    The tax imposed herein shall comply with all applicable rules, regulations, laws and court decisions regarding 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 ordinance, shall apply as though fully set forth herein.

 

Section 4.  Distribution of Tax Proceeds and Limiting the Use Thereof.

1)                  The County Treasurer shall place one percent of the proceeds of the taxes imposed herein in the County Current Expense Fund to defray the cost of collection.

2)                  The remaining proceeds shall be placed in the County’s Capital Improvement Fund.  These capital improvement funds shall be used by the County for local improvements, including those listed in RCW 35.43.040; therefore, reducing the amount of funds needed from Current Expense to fund Capital Improvement Projects. 

3)                  This section does not limit the existing authority of the County to impose special assessments on property benefited by such improvements in the manner prescribed by law.

 

Section 5.  Seller’s Obligation.    The taxes imposed herein are the obligation of the seller and may be enforced through an action of debt against the seller or in a manner prescribed for the foreclosure of mortgages, and resort to one course of enforcement shall not be an election not to pursue the other.

 

Section 6.  Lien Provision.     The taxes herein provided for and any interest or penalties thereon shall be a specific lien upon each piece of property sold from the time of sale or until the tax shall have been paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.


Section 7.  Notation of Payment.       The taxes imposed herein shall be paid to and collected by Skamania County.  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 instrument of sale 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 payment of the tax imposed hereby shall be evidence of the satisfaction of the lien imposed in Section 6 of this ordinance 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.

 

Section 8.  Date Payable.      The tax imposed hereby 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 then prevailing legal interest rate from the time of sale until the date of payment.

 

Section 9.  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 of 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. 

 

Section 10.  Severability.       If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the ordinance or the application of the provision persons or circumstances is not affected.

 

Section 11.  Termination.       If the State and County combined total real estate excise tax exceeds 1.60%, this Ordinance will become null and void.

 

Section 12. Effective Date.    The effective date of this ordinance shall be October 1, 2003.

 

REVIEWED this 7th day of July 2003, and set for public hearing on the 21st day of July 2003, at 11:00 o'clock AM.