Chapter 3.12
SKAGIT COUNTY REAL ESTATE EXCISE TAX

Sections:

3.12.010    Statutory authorization.

3.12.020    Rate of tax.

3.12.030    Definitions.

3.12.040    Determination of selling price—Special circumstances.

3.12.050    Enforcement.

3.12.060    Choice of remedies.

3.12.070    Collection and recording.

3.12.080    Single family residence— Subsequent transfer credit.

3.12.090    Real estate excise tax affidavit form.

3.12.100    Tax payable at time of sale— Interest, penalties and refunds.

3.12.110    Disposition of proceeds.

3.12.120    Filing of affidavit.

3.12.130    Violation.

3.12.140    Falsifying affidavit.

3.12.150    Severance.

3.12.170    Effective date.

3.12.010 Statutory authorization.

The Legislature of the State of Washington has in Chapter 82.45 RCW empowered County Treasurers to collect the real estate tax authorized in RCW 82.45.060. Further, Chapter 82.46 RCW empowers cities and counties with the authority to impose a one-quarter (1/4) of one (1) percent real estate excise tax for local improvements. RCW 82.46.035 empowers those cities and counties that plan under RCW 36.70A.010(1) with the authority to impose an additional one-quarter (1/4) of one (1) percent real estate tax for local improvements. (Ord. O20040002 (part); Ord. 12555 (part), 1990)

3.12.020 Rate of tax.

(1)    The rate of real estate tax for local improvements shall be one-quarter (1/4) of one (1) percent upon each sale of real property in the unincorporated areas of the county. This tax is authorized by RCW 82.46.010(2).

(2)    In addition to that tax imposed and levied at subsection (1) of this section, an additional real estate tax for local improvements of one-quarter (1/4) of one (1) percent shall be imposed upon each sale of real property in the unincorporated areas of the county. This tax is authorized by RCW 82.46.035(2).

(3)    The rate of tax collected on behalf of the State of Washington and for the support of the common schools shall be as specified in RCW 82.45.060 as presently enacted or subsequently amended. (Ord. O20040002 (part); Ord. 12555 (part), 1990)

3.12.030 Definitions.

(1)    “Sale” shall be as defined in RCW 82.45.010 as presently enacted or subsequently amended.

(2)    “Seller” shall be as defined in RCW 82.45.020 as presently enacted or subsequently amended.

(3)    “Selling price” shall be as defined in RCW 82.45.030 as presently enacted or subsequently amended.

(4)    “Real estate,” “real property,” “used mobile home,” “used floating home” and “floating home” shall be as defined in RCW 82.45.032 as presently enacted or subsequently amended. (Ord. 12555 (part), 1990)

3.12.040 Determination of selling price—Special circumstances.

Determination of selling price for special circumstances shall be in accordance with RCW 82.45.035. (Ord. 12555 (part), 1990)

3.12.050 Enforcement.

(1)    Enforcement of the one‑quarter (1/4) of one (1) percent real estate excise tax will be in accordance with RCW 82.46.040 as presently enacted or subsequently amended.

(2)    Enforcement of the real estate excise tax authorized by RCW 82.45.060 will be in accordance with RCW 82.45.070 as presently enacted or subsequently amended. (Ord. 12555 (part), 1990)

3.12.060 Choice of remedies.

(1)    Collection remedies for the one‑quarter (1/4) of one (1) percent real estate excise tax will be in accordance with RCW 82.46.050 as presently enacted or subsequently amended.

(2)    Collection remedies for the real estate excise tax authorized by RCW 82.45.060 will be in accordance with RCW 82.45.080 as presently enacted or subsequently amended. (Ord. 12555 (part), 1990)

3.12.070 Collection and recording.

(1)    Collection and recording of the one‑quarter (1/4) of one (1) percent real estate excise tax will be in accordance with RCW 82.46.060 as presently enacted or subsequently amended.

(2)    Collection and recording of the real estate excise tax authorized by RCW 82.45.060 will be in accordance with RCW 82.45.090 as presently enacted or subsequently amended. (Ord. 12555 (part), 1990)

3.12.080 Single-family residence—Subsequent transfer credit.

Tax credit for subsequent transfers of single-family residential property will be done in accordance with RCW 82.45.105 as presently enacted or subsequently amended. (Ord. 12555 (part), 1990)

3.12.090 Real estate excise tax affidavit form.

The real estate excise tax affidavit form, contents, and use will be as developed by the Washington State Department of Revenue in accordance with RCW 82.45.120 as presently enacted or subsequently amended. (Ord. 12555 (part), 1990)

3.12.100 Tax payable at time of sale—Interest, penalties and refunds.

Interest, penalties and refunds will be processed in accordance with RCW 82.45.100 as presently enacted or subsequently amended except the term “County Treasurer” shall be substituted for the term “department” when these actions pertain to the one‑quarter (1/4) of one (1) percent real estate excise tax. (Ord. 12555 (part), 1990)

3.12.110 Disposition of proceeds.

(1)    Proceeds from the one‑quarter (1/4) of one (1) percent real estate excise tax will be disposed of in accordance with RCW 82.46.030.

(2)    Proceeds from the real estate excise tax authorized by RCW 82.45.060 will be disposed of in accordance with RCW 82.45.180. (Ord. 12555 (part), 1990)

3.12.120 Filing of affidavit.

The treasurer shall retain and file the original of such affidavit and shall furnish one (1) copy to the County Auditor. (Ord. 12555 (part), 1990)

3.12.130 Violation.

Failure to furnish such affidavit to the Treasurer within thirty (30) days after sale shall be a misdemeanor and, upon conviction thereof, the seller shall be fined not less than ten dollars ($10.00) nor more than fifty dollars ($50.00). (Ord. 12555 (part), 1990)

3.12.140 Falsifying affidavit.

Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty imposed by the law of the State of Washington, be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00). (Ord. 12555 (part), 1990)

3.12.150 Severance.

This chapter is deemed severable, and any declaration by any court that any section or sections, or portions thereof, are invalid shall have no effect on the remainder of this Chapter. (Ord. 12555 (part), 1990)

3.12.170 Effective date.

The ordinance codified in this Chapter shall be in full force and effect five (5) days after its passage and publication by posting as provided by law; provided, however, that the real estate excise tax shall be imposed on sales of real property from and after the first day of September, 1990. (Ord. 12555 (part), 1990)