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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 9 of 41
<br />3.08.050 Lien upon property.
<br />The tax provided for in KCC 3.08.040 and any interest or penalties thereon shall be a specific lien upon
<br />each piece of real property sold from the time of sale until the tax has been paid, which lien may be
<br />enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 79-1, 1979;
<br />Ord. 77-5, 1977; Ord. 68-1 § 3, Vol. N, p. 532, 1968).
<br />3.08.060 Obligation.
<br />The tax levied under this chapter shall be the obligation of the seller and either the county Treasurer or
<br />the county prosecuting attorney may, at his option, enforce the obligation through an action of debt
<br />against the seller, or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort
<br />to one course of enforcement shall not be an election not to pursue the other. In addition to any interest,
<br />costs and/or penalties recoverable in such an action, the county shall be entitled to such attorneys' fees
<br />as the court deems reasonable. (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 4, Vol. N,
<br />p. 532, 1968).
<br />3.08.070 Payment - Stamp.
<br />The tax hereby imposed shall be paid to and collected by the county Treasurer who shall cause a stamp
<br />evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its
<br />recording. A receipt issued by the county Treasurer for the payment of the tax imposed under this
<br />chapter shall be evidence of the satisfactio. of the lien imposed hereunder and may be recorded in the
<br />manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance
<br />evidencing a sale subject to the tax shall be accepted by the county auditor for filing or recording until
<br />the tax has been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the
<br />instrument shall not be accepted until suitable notation of such fact has been made on the instrument by
<br />the Treasurer, (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 5, Vol. N, p. 532, 1968).
<br />3.08.080 Affidavit - Supersedure.
<br />It shall be the duty of the seller, within 30 days after the date of sale, to furnish the Treasurer, in
<br />quadruplicate, on forms to be supplied by the Treasurer, an affidavit containing the full name and address
<br />of the seller, the full name and address of the purchaser, the description of the real property involved, the
<br />date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be
<br />subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the Treasurer,
<br />or his authorized deputy, provided, that where the transaction involves in whole or in part any real
<br />property or any estate or interest therein, or any contract right thereto for any other real property or
<br />estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the
<br />above affidavit, which affidavit shall state the fair market value of the property so exchanged, and a tax
<br />shall be levied and collected as to each transfer; provided further, that if the Washington State
<br />Department of Revenue requires reports contrary or in addition to the requirement imposed by this
<br />section, the requirements of the department shall supersede the requirements of this section to that
<br />extent. (Ord. 9904,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 6, Vol. N, p. 532, 1968).
<br />3.08.090 Tax ascertainment - Security for payment.
<br />In the case of any sale where the selling price is not separately stated or ascertainable at the time of sale,
<br />including leases with option to purchase, rules of the Washington State Department of Revenue relating
<br />to ascertainment of the tax and security for payment of the tax shall be administered by appropriate
<br />officials. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 7, Vol. N; p. 532, 1968).
<br />https:l/www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020
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