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Chapter 82.46 RCW: COUN MES AND CITIES—EXCISE TAX ON REAL ESTATE S... Page 9 of 12 <br />RCW 82.46.060 <br />Payment of tax—Evidence of payment—Recording. <br />Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and <br />collected by the treasurer of the county within which is located the real property which was <br />sold. The treasurer shall act as agent for any city within the county imposing the tax. The <br />county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the <br />instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit <br />in the case of used mobile home sales. A receipt issued by the county treasurer for the <br />payment of the tax imposed under this chapter or RCW 82.46.070 shall be evidence of the <br />satisfaction of the lien imposed in RCW 82.46.040 and may be recorded in the manner <br />prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance <br />evidencing a sale subject to the tax may be accepted by the county auditor for filing or <br />recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the <br />transfer, the instrument shall not be accepted until suitable notation of this fact is made on the <br />instrument by the treasurer. <br />[ 1990 1st ex.s. c 17 § 41; 1990 1st ex.s. c 5 § 5; 1982 1st ex.s. c 49 § 16.] <br />NOTES: <br />Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 5 and by 1990 <br />1st ex.s. c 17 § 41, each without reference to the other. Both amendments are incorporated in <br />the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW <br />1.12.026(1). <br />Severability—Part, section headings not law -1990 1st ex.s. c 17: See RCW <br />36.70A.900 and 36.70A.901. <br />Purpose -1990 1st ex.s. c 6: See note following RCW 36.32.570. <br />Intent—Construction--Effective date—l=ire district funding -1982 1st ex.s. c <br />49: See notes following RCW 36.21.710. <br />RCW 82.46.070 <br />Additional excise tax—Acquisition and maintenance of conservation <br />areas. <br />(1) Subject to subsection (2) of this section, the legislative authority of any county may <br />impose an additional excise tax on each sale of real property in the county at a rate not to <br />https://app.leg.wa.gov/RCW/default.aspx?citc=82.46&full---true 2/1/2021 <br />