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ORDINANCE NO.
4871
AN ORDINANCE OF THE CITY OF AUBURN, WASHINGTON AMENDING AUBURN
CITY CODE CHAPTER 3.56 REAL ESTATE EXCISE TAX, SPECIFICALLY
SECTIONS 3.56.010, 3.56.020 AND 3.56.040 B, IMPOSING AN
ADDITIONAL QUARTER PERCENT REAL ESTATE EXCISE TAX.
WHEREAS, the amendment to Section 3.56 is necessary to
provide for the additional funding of capital improvements, in
particular street capital improvements; and
WHEREAS, funding for the necessary capital improvements
is available by imposing an additional one-quarter of one
percent tax on the sale of real property for those local
governments who plan under the Growth Management
and
WHEREAS, RCW 82.46.035 allows for an
tax on the sale of real property.
NOW, THEREFORE, THE CITY COUNCIL OF
WASHINGTON, DO ORDAIN AS FOLLOWS:
~. Auburn City Code Chapter 3.56 Real Estate
Excise Tax, specifically Sections 3.56.010 Imposition of tax,
3.56.020 Taxable events and 3.56.040 Distribution of tax
requirements;
additional excise
THE CITY OF AUBURN,
Ordinance No. 4871
October 16, 1996
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proceeds and limiting the use thereof are hereby amended as
set forth on Exhibit "A" attached hereto and made a part
hereof as though set forth herein.
to be separate
sentence,
ordinance,
The provisions of this ordinance are delcared
and severable. The invalidity of any clause,
paragraph, subdivision, section or portion of this
or the invalidity of the applicaton thereof to any
person or circumstance shall not affect the validity of the
remainder of this ordinance, or the validity of its
application to other persons or circumstances.
~ The Mayor is hereby authorized to implement
such administrative procedures as may be necessary to carry
out the directions of this legislation.
~ This Ordinance shall take effect and be in
force from and after February 1, 1997.
Ordinance No. 4871
October 16, 1996
Page 2
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INTRODUCED:
PASSED:
APPROVED:
ATTEST:
City Clerk
PPROVED AS TO FORM:
Michael J. Reynolds,
City Attorney
Published:
Ordinance NO. 4871
October 16, 1996
Page 3
CHARLES A. BOOTH
MAYOR
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Chapter 3.56
REAL ESTATE EXCISE TAX
Sections:
3.56,010
3.56.020
3.56,030
3.56,040
3,56.050
3.56,060
3.56,070
3.56,080
3.56,090
Imposition of tax.
Taxable events.
Consistency with state tax.
Distribution of tax proceeds and
limiting the use thereof.
Seller's obligation.
Lien provisions.
Notation of payment.
Date payable.
Excessive and improper payments.
3.56.010 Imposition of tax.
There is imposed a tax of one-quarter of one percent of
the selling price on each sale of real property within the
corporate limits of the city. In addition to the first excise
tax on the sale of real property imposed by this section.
there is hereby imposed an additional excise tax on the sa]n
of real property located within the corporate limits of the
City of Auburn at the rate of one-quarter of one percent of
the ael]~ng price as prescribe in RCW 82.46.060,
Ordinance NO. 4871
Exhibit ~A"
October 16, 1996
Page 4
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3.56.020 Taxable events.
Taxes imposed in this chapter shall be collected from
persons who are taxable by the state under Chapter 82.45~
82.46 RCW and Chapter 458-61 WAC upon the occurrence of any
taxable event within the corporate limits of the city.
3.56.030 Consistency with state tax.
The taxes imposed in this chapter shall comply with
all applicable rules, regulations, laws and court decisions
regardin9 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.
3.56.040 Distribution of tax proceeds and limitin9 the
use thereof.
A. The county treasurer shall place one percent
of the proceeds of the taxes imposed in this
chapter in the county current expense fund to
defray costs of collection.
Ordinance No. 4871
Exhibit "A"
October 16, 1996
Page 5
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B. The remainin9 proceeds from city taxes imposed
in this chapter shall be distributed to the city
monthly and those taxes imposed under ACC 3.56.010
shall be placed by the city treasurer in a
municipal capital improvements funds. ( (T~kcsc
..... = thu
........................ The oroceeds from the
first one-auarter of one percent shall be used by
the city for local improvements, including those
listed in RCW 35.43.040. The second one-quarter
of one percent tax shall be expended as authorized
by law under RCW 82.4~.035(5~ ,
C. This section shall not limit the existing
authority of this city to impose special
assessments on property benefited thereby in the
manner prescribed by law.
3.56.050 Seller's obligation.
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.
Ordinance No. 4871
Exhibit "A"
October 16, 1996
Page 6
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3.56.060 Lien provisions.
The taxes imposed in this chapter and any interest or
penalties thereon are the 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.
3.56.070 Notation of payment.
The taxes imposed in this chapter shall be paid to and
collected by the treasure of the county within which is
located the real property which was sold. The county
treasurer shall act as agent for the city within the county
imposing the tax. 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 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 in this chapter shall be
evidence of the satisfaction of the lien imposed in ACC
3.56.060 and may be recorded in the manner prescribed for
recording satisfactions or 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
Ordinance No. 4871
Exhibit mA"
October 16, 1996
Page 7
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accepted until suitable notation of this fact is made on the
instrument by the county treasurer.
3.56.080 Date payable.
The tax imposed under this chapter shall
payable immediately at the time of sale and, if not
within 30 days thereafter, shall bear interest at the
one percent per month from the time of sale until the
payment.
become due and
so paid
rate of
date of
3.56.090 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 or 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.
Ordinance No. 4871
Exhibit WA"
October 16, 1996
Page 8
Counties and Cities--Excise Tax on Real Estate Sales
82.46.030
(3) This section does not limit the existing authority of
any city, town, or county to impose special assessments on
property specially benefited thereby in the manner prescribed
by law. [1992c221§2;1990 lstex.s.c 17§37;1982 1st
ex.s. c 49 § 13.]
*Reviser'snore: RCW82.46.010(1)wasrenumberedRCW
~246.010(2) by 1992 c 221 § 1.
Severability--Part, section headings not law--1990 1st ex.s. c 17:
See gCW 36.70A.900 and 36.70A.901.
lntent~onstructio~Effective dat~Fire district fundins~1982
Iht ex.s. c 49: See notes following RCW 35.21.710.
82.46.035 Additional tax--Certain counties and
cities--Ballot proposition--Use limited to capital pro-
jects~Temporary rescindment for noncompliance. (l)
The legislative authority of any county or city shall identify
in the adopted budget the capital projects funded in whole or
in part from the proceeds of the tax authorized in this sec-
lion, and shall indicate that such tax is intended to be in
addition to other funds that may be reasonably available for
~uch capital projects.
(2) The legislative authority of any county or any city
that plans under RCW 36.70A.040(1) may impose an
additional excise tax on each sale of real property in the
unincorporated areas of the county for the county tax and in
the corporate limits of the city for the city tax at a rate not
exceeding one-quarter of one percent of the selling price.
Any county choosing to plan under RCW 36.70A.040(2) and
any city within such a county may only adopt an ordinance
intposing the excise tax authorized by this section if the
t~rdinance is first authorized by a proposition approved by a
majority of the voters of the taxing district voting on the
proposition at a general election held within the district or at
a special election within the taxing district called by the
district for the purpose of submitting such proposition to the
(3) Revenues generated from the tax imposed under
subsection (2) of this section shall be used by such counties
and cities solely for financing capital projects specified in a
capital facilities plan element of a comprehensive plan.
However, revenues (a) pledged by such counties and cities
In debt retirement prior to March 1, 1992, may continue to
he used for that purpose until the original debt for which the
revenues were pledged is retired, or (b) committed prior to
March 1, 1992, by such counties or cities to a project may
continue to be used for that purpose until the project is
COmpleted.
(4) Revenues generated by the tax imposed by this
~ction shall be deposited in a separate account.
(5) As used in this section, "city" means any city or
~°wn and "capital project" means those public works projects
of a lOcal government for planning, acquisition, construction,
reconstruction, repair, replacement, rehabilitation, or im-
PrOVement of streets, roads, highways, sidewalks, street and
nad lighting systems, uaffic signals, bridges, domestic water
tYStems, storm and sanitary sewer systems, and planning,
eoestruction, reconstruction, repair, rehabilitation, or im-
I~nVement of parks.
(6) When the governor files a notice of noncompliance
ander RCW 36.70A.340 with the secretary of state and the
~l~ropriate COunty or city, the county or city's authority to
smpose the additional excise tax under this section shall be
,l'r,,s Fzll
temporarily rescinded until the governor files a subsequent
notice rescinding the notice of noncompliance. [1992 c 221
§ 3; 1991 sp.s. c 32 § 33; 1990 1st ex.s. c 17 § 38.]
Reviser's note: This section was amended by 1992 c 221 § 3 without
cognizance of its amendment by 1991 sp.s. c 32 § 33. Both amendments
axe incorporated in the publication of this section under RCW IA 2.025(2).
For rule of construction, see RCW 112.025(I).
Sections headings not law--1991 sp.s. e 32: See RCW 36.70A.902.
Severability--Part, section headings not law--1990 1st ex.s. e 17:
See RCW 36.70A.900 and 36.70A.901.
82.46,040 Tax is lien on property--Enforcement.
Any tax imposed under this chapter or RCW 82.46.070 and
any interest or penalties thereon 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 enfomed in the manner prescribed
for the foreclosure of mortgages. [1990 1st ex.s. c 17 § 39;
1990 1st ex.s. c 5 § 4; 1982 1st ex.s. c 49 § 14.]
Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 4
and by 1990c 17§ 39, each without reference to the other. Both
amendments are incorporated in the publication of this section under RCW
1.12.025(2). For role of construction, see RCW 1.12.025(1).
Severabillty--Part, section headings not law--1990 1st ex.s. c 17:
See RCW 36.70A.900 and 36.70A.901.
Purpose---1990 1st ex.s. c 5: See note following RCW 36.32.570.
Intent--Constmctio~Effeetive dare--Fire d~trict funding---1982
1st ex.s. c 49: See notes following RCW 35.21.710.
82.46.050 Tax is seller's obligation--Choice of
remedies. The taxes levied under this chapter are the
obligation of thc 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.
[1990 1st ex.s. c 17 § 40; 1982 1st ex.s. c 49 § 15.]
Severability--Part, section headings not law--1990 1st ex.s. c 17:
See RCW 36.70A.900 and 36.70A.901.
Intent~Construction~Effeetive data--Fire dlstrict funding--1982
1st ex,s. e 49: See notes following RCW 35.21.710.
82.46.060 Payment of tax--Evidence of payment--
Recording. Any taxes imposed under this chapter or RCW
82.46.070 shall be paid to and collected by thc treasurer of
the county within which is located the real property which
was sold. The treasurer shall act as agent for any city within
the county imposing the tax. 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 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 this
chapter or RCW 82.46.070 shall be evidence of the satisfac-
tion of the lien imposed in RCW 82.46.040 and may be
recorded in the manner prescribed for recording satisfactions
of mortgages. No instrument of sale or conveyance evidenc-
ing 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 inslrument shall not be accepted until suitable
notation of this fact is made on the instrument by the
treasurer. [1990 1st ex.s. c 17 § 41; 1990 1st ex.s. c 5 § 5;
1982 1st ex.s. c 49 § 16.]
[Title 82 RCW--page 189]