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Kittitas County Board of County Commissioners County Code Title 3 Revenue and ... Page 12 of 41 <br />3.09.040 Taxes lien on property - Enforcement. <br />The tax hereby imposed and any interest or penalties thereon shall be a specific lien upon each piece of <br />real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner <br />prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 86-6 § 4, 1986). <br />3.09.050 Taxes seller's obligation - Choice of remedies. <br />The tax hereby imposed is the obligation of the seller and may be enforced through an action of debt <br />against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of <br />enforcement is not an election not to pursue the other. (Ord. 99-04, 1999; Ord. 86-6 § 5, 1986). <br />3.09.060 Payment and collection - Evidence - Recording. <br />The tax herein imposed shall be paid to and collected by the county Treasurer. The county Treasurer shall <br />cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance <br />prior to recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt <br />issued by the county Treasurer for the payment of the tax hereby imposed shall be evidence of the <br />satisfaction of the lien imposed herein and may be recorded in the manner prescribed for recording <br />satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may <br />be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed <br />thereto in case the tax is not due on the transfer, the instrument shall not be accepted until suitable <br />notation of this fact is made on the instrument by the county Treasurer. (Ord. 99-04, 1999; Ord. 86-6 § 6, <br />1986). <br />Chapter 3.12 <br />REAL ESTATE SALES - MINIMUM PRICING SCHEDULE <br />(Repealed by Ord. 99-04) <br />Chapter 3.14 <br />TIMBER HARVESTERS EXCISE TAX <br />Sections <br />3.14.010 Tax imposed. <br />3.14.020 Determination of tax. <br />3.14.030 Administration and collection. <br />3.14.040 Timber tax account. <br />3.14.050 Contract with Department of Revenue. <br />3.14.060 Agreement to inspection of records. <br />3.14.070 Severability, <br />3.14.080 Repealer. <br />3.14.090 Effective date. <br />https://www.co.kttitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />