Chapter 4.50
Real Property Tax
Sections:
4.50.030 Compliance with state provisions.
4.50.040 Distribution of funds.
4.50.050 Authority of city to impose special assessments not impaired.
4.50.060 Obligation of seller.
4.50.070 Tax to constitute lien upon property.
4.50.080 Administration--Satisfaction of lien.
4.50.010 Imposed.
There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city of Montesano. (Ord. 1241 §1(A), 1986).
4.50.020 Applicability.
Taxes imposed under this chapter shall be collected from persons who are taxable by the state of Washington under RCW Chapter 82.45, and Chapter 458-61 Washington Administrative Code (WAC) upon the occurrence of any taxable event within the corporate limits of the city of Montesano. (Ord. 1241 §1(B), 1986).
4.50.030 Compliance with state provisions.
The taxes imposed under this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Chapter 82.45 and WAC Chapter 458-61. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 1241 §1(C), 1986).
4.50.040 Distribution of funds.
(a) The Grays Harbor county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection.
(b) The remaining proceeds from city taxes imposed under this chapter shall be distributed to the city monthly, and those taxes imposed under Section 4.50.010 shall be placed by the city clerk-controller in a municipal capital improvements fund. These capital improvements funds shall be used by the city for local improvements, including those listed in RCW 35.43.030. (Ord. 1241 §1(D)(part), 1986).
4.50.050 Authority of city to impose special assessments not impaired.
This chapter shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 1241 §1(D)(part), 1986).
4.50.060 Obligation of seller.
The taxes imposed under this chapter are the obligation of the seller and may be enforced through any manner authorized by law. (Ord. 1241 §1(E), 1986).
4.50.070 Tax to constitute lien upon property.
The taxes imposed under this chapter and any interest or penalties thereon are a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced 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. 1241 §1(F), 1986).
4.50.080 Administration--Satisfaction of lien.
The taxes imposed under this chapter shall be paid to and collected by the Grays Harbor county treasurer. The Grays Harbor county treasurer shall act as agent for the city of Montesano in collecting the taxes. 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 Grays Harbor county treasurer for payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed in Section 4.50.070 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 suitable notation of this fact is made on the instrument by the Grays Harbor county treasurer. (Ord. 1241 §1(G), 1986).
4.50.090 Payment.
The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 1241 §1(H), 1986).
4.50.100 Refunds.
If, upon written application by a taxpayer to the county treasurer for 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 of Washington 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 city. (Ord. 1241 §1(I), 1986).