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Home My WebLink About3814 . - . T 1 ORDINANCE N0. 3 8 1 4 2 3 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, IMPOSING AN EXCISE TAX ON SALE OF REAL ESTATE, PROUIDING FOR THE COLLECTION 4 THEREOF, LIMITING THE USE OF THE PROCEEDS THEREFROM, AND FIXIN6 PENALTIES FROM THE VIOLATION THEREOF. 5 6 THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: ry Section 1. IMPOSITION OF REAL ESTATE EXCISE TAX. There is hereby imposed 8 a tax of one-quarter of one percent of the selling price on each sale of real y property within the corporate limits of the City of Auburn, Washington. 10 Section 2. TAXABLE EVENTS. Taxes imposed herein shall be collected from 11 Persons who are taxable by the State under Chapter 82.45 RCW and Chapter lg 458-61 WAC, upon the occurrence of any taxable event within the corporate 13 �imits of the City. 14 Section 3. CONSISTENCY WITH STATE TAX. The taxes imposed herein shall 15 comply with all applicable rules, regulations, laws and court decisions 16 regarding real estate excise taxes as imposed by the State under Chapter 82.45 lq RCW and Chapter 458-61 WAC. The provisions of those chapters to the extent 18 they are not inconsistent with this ordinance, shall apply as though fully set 1g forth herein. 20 Section 4. DISTRIBUTION OF TAX PROCEEDS AND LIMITING THE USE THEREOF. 21 (1) The county treasurer shall place one percent of the proceeds of the 22 taxes imposed herein in the county current expense fund to defray costs of 2 3 collection. 24 (2) The remaining proceeds from city taxes imposed herein sha11 be 25 distributed to the city monthly and those taxes imposed under Section 1 shall 26 be placed by the city treasurer in a municipal capital improvements fund. 27 These capital improvements funds shall be used by the City for local improve- 28 ments, including those listed in RCW 35.43.040. 29 (3) This section shall not limit the existing authority of this City to 30 impose special assessments on property benefited thereby in the manner 31 prescribed by law. 32 ----°----------------------- Ordinance No. 3814 Page One of Three 10/7/82 . . . i 1 Section 5. SELLER'S OBLIGATION. The taxes imposed herein are the obliga- 2 tion of the seller and may be enforced through the action of debt against the 3 seller or in the manner prescribed for the foreclosure of rtrortgages. 4 Section 6. LIEN PROVISIONS. The taxes imposed herein and any interest or 5 penalties thereon are the specific lien upon each piece of real proeprty sold 6 from the time of sale or until the tax is paid, which lien may be enforced in 7 the manner prescribed for the foreclosure of mortgages. Resort to one course 8 of enforcement is not an election not to pursue the other. 9 Section 7. NOTATION OF PAYMENT. The taxes imposed herein shall be paid 10 to and collected by the treasurer of the county within which is located the 11 real property which was sold. The county treasurer shall act as agent for the 12 � City within the county imposing the tax. The county treasurer shall cause a 13 stamp evidencing satisfaction of the lien to be affixed to the instrument of 14 sale or conveyance prior to its recording or to the real estate excise tax 15 affidavit in the case of used mobile home sales. A receipt issued by the 16 county treasurer for the payment of the tax imposed herein sha11 be evidence of 17 the satisfaction of the lien imposed in Section 6 of this ordinance and may be 18 recorded in the manner prescribed for recording satisfactions or,mortgages. 19 No instrument of sale or conveyance evidencing a sale subject to the tax may 20 be accepted by the county auditor for filing or recording until the tax is 21 paid and the stamp affixed thereto; in case the tax is not due on the 22 transfer, the instrument sha11 not be accepted until suitable notation of this 23 face is made on the instrument by the county treasurer. 24 Section 8. DATE PAYABLE. The tax imposed hereunder shall become due and 25 — payable immediately at the time of sale and, if not so paid within thirty days 26 thereafter, shall bear interest at the rate of one percent per month from the 27 time of sale until the date of payment. 28 Section 9. EXCESSIVE AND IMPROPER PAYMENTS. If, upon written application 29 by a taxpayer to the county treasurer for a refund, it appears a tax has been 30 paid in excess of the amount actually due or upon a sale or other transfer 31 32 ----------------------------- Ordinance No. 3814 Page Two of Three 10/7/82 1 2 declared to be ezempt, such excess amount or improper payment shall be 3 refunded by the county treasurer to the taxpayer: PROVIDED, that no refund 4 shall be made unless the State has first authorized the refund of an excessive 5 amount or an improper amount paid, unless such improper amount was paid as a 6 result of a miscalculation. Any refund made shall be withheld from the next ry monthly distribution to the City. g Section 10. SEVERABILITY. If any provision of this ordinance or its g application to any person or circumstance is held invalid, the remainder of 10 the ordinance or the appliation of the provision to other persons or cir- 11 cumstances is not affected. 12 Section 11. The Mayor is hereby authorized to implement such administra- 13 tive procedures as may be necessary to carry out the directions of this 14 legislation. 15 Section 12. This Ordinance shall take effect and be in force five (5) days 16 from and after its passage, approval and publication, as provided by law. 17 INTRODUCED: NOVEMBER 15, 1982 18 PASSED: NOVEMBER 15, 1982 19 20 APPROVED: NOVEMBER 15, 1982 21 22 MAY R ?3 ATTEST: 24 z 5 CZ�'��(�%�. G 26 City C1 k 27 APPR ED S TO FORM: 28 � 29 City Attorney 30 31 PUBLISHED: NOVEMBER 21 , 1982 32 ---------------°----------- Ordinance No. 3814 Page Tliree of Three 10/7%82 STATE OF WASBINCTON) ) ss. COUNTY OF KZNG � ) � I, Coralee A. McConnehey, the doly appointed, qualified City Clerk of the City of Aubarn, a Municipa2 Corporation and Code City, situate in the County of King, State of Washington, do hereby certify that the fore- going is a fu12, true and correct cropy of Ordinance No. 3814 of the �ordinances of the City of AUbarn, entitled "AN ORDINANCE OF THE CITY � OOUNCIL OF THE CITY OF AUBURN, WAHSINGTON, IMPOSING AN F.XCISE TAX ON SALE OF RFAL ESTATE, PROVIDING FOR TIiE COLLECi'ION Tl-IERFAF, LI'NIITING THE USE OF THE PROCEmB THEREf�ROM, AND FIXIIVG PINAI.TIES FROM TF� V�TION THQ2EOF. I certify that said Ordinance No. 3814 was duly passed by the Council N�app�ved by the Mayor of the said City of Auburn, on the 15 day of ; emb A.D. , 19 $2 . I further certify that said Ordinance No. 3814 was published as provided by law in the Dai1y G2obe News, a daily newspaper pvblished in the City of Auburn, and of general circulation therein, on the 21 day of NovenbP.r A.D. , 19 82 WZTNESS my hand and the offical sea2 of the City of Auburn, this. �� day of Decenber. A.D. , 29 g2 .. ��L�� l�j V CITY CLERK OF THE CZTY OF AUBURN