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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 8 of 41 <br />REAL ESTATE SALES TAX* <br />Sections <br />3.08.010 Sale defined. <br />3.08.020 Seller defined. <br />3.08.030 Selling price defined. <br />3.08.040 Tax levy. <br />3.08.050 Lien upon property, <br />3.08.060 Obligation. <br />3.08.070 Payment - Stamp, <br />3.08.080 Affidavit - Supersedure. <br />3.08.090 Tax ascertainment - Security for payment. <br />3.08.100 Mining property defined - Conditional sale - Lease provisions. <br />3.08.110 Standing timber sale - Affidavit. <br />3.08.120 Affidavit filing - Copies. <br />3.08.130 Tax payment - Interests. <br />3.08.140 Credit to school fund. <br />3.08.150 Refunds. <br />* For the statutory provisions authorizing the board of county commissioners to levy an excise tax upon sales of real estate <br />not exceeding one percent of the selling price, see RCW 28.45.050. <br />3.08.010 Sale defined. <br />The board of county commissioners hereby adopts by reference RCW 82.45.010. (Ord. 9904,1999; Ord. <br />79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968). <br />3.08.020 Seller defined. <br />The board of county commissioners hereby adopts by reference RCW 82.45.020. (Ord. 9904,1999; Ord, <br />79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968). <br />3.08.030 Selling price defined. <br />"Selling price" means the consideration, including money or anything of value, paid or delivered or <br />contracted to be paid or delivered in return for the transfer of the real property, or estate or interest in <br />real property, and shall include the amount of any lien, mortgage, contract, indebtedness, or other <br />encumbrance, either given to secure the purchase price or any part thereof, or remaining unpaid on such <br />property at the time of sale. "Selling price" does not include the amount of any outstanding lien or <br />encumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits <br />or improvements. (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 532, 1968). <br />3.08.040 Tax levy. <br />There is levied and there shall be collected by the Treasurer on each sale of any real property situated in <br />the county a tax equal to one percent of the selling price. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord, 77-5, <br />1977; Ord. 68-1 § 2, Vol. N, p. 532, 1968). <br />https://www.co.kittitas.wa.uAoc/countycode/titic03.aspx 12/7/2020 <br />