Chapter 3.65
REAL ESTATE EXCISE TAX

Sections:

3.65.010  Tax imposed.

3.65.020  Compliance with law.

3.65.030  Collection.

3.65.040  Distribution of proceeds.

3.65.050  Capital improvements fund.

3.65.060  Lien against property.

3.65.070  Obligation of seller.

3.65.080  Date payable.

3.65.090  Excessive and improper payments.

3.65.100  Referendum.

3.65.010 Tax imposed.

There is imposed upon each sale of real property within the corporated limits of the town of Cathlamet, an excise tax of one-quarter of one percent of the selling price under RCW 82.46.010. (Ord. 347 § 1, 1992)

3.65.020 Compliance with law.

The tax imposed by this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW. (Ord. 347 § 2, 1992)

3.65.030 Collection.

Taxes imposed under this chapter shall be paid to and collected by the Wahkiakum County treasurer with the treasurer acting as agent for the town pursuant to RCW 82.46.060. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until the suitable notation of the fact is made on the instrument by the county treasurer. (Ord. 347 § 3, 1992)

3.65.040 Distribution of proceeds.

(1) The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.

(2) The remaining proceeds shall be distributed to the town of Cathlamet monthly and placed by the town treasurer in a municipal improvements fund to be used for local improvements. (Ord. 347 § 4, 1992)

3.65.050 Capital improvements fund.

There is hereby created a capital improvements fund under the provisions of RCW 82.46.021. Proceeds of this fund shall be used for local improvements, including those listed in RCW 35.43.040. (Ord. 347 § 5, 1992)

3.65.060 Lien against property.

The tax imposed hereby and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, and may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 347 § 6, 1992)

3.65.070 Obligation of seller.

The tax levied herein is the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 347 § 7, 1992)

3.65.080 Date payable.

The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 347 § 8, 1992)

3.65.090 Excessive and improper payments.

If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the town. (Ord. 347 § 9, 1992)

3.65.100 Referendum.

Any referendum petition to repeal the ordinance codified in this chapter imposing a tax shall be filed with the clerk-treasurer of the town of Cathlamet within seven days of passage of the ordinance codified in this chapter. The clerk-treasurer shall thereupon proceed as required under RCW 82.46.021 as now or hereafter amended. (Ord. 347 § 10, 1992)