Chapter 3.51


3.51.010    Imposition of the real estate excise tax.

3.51.020    Taxable events.

3.51.030    Consistency with the state tax.

3.51.040    Distribution of tax proceeds.

3.51.050    Seller’s obligation.

3.51.060    Lien provisions.

3.51.070    Notation of payment.

3.51.080    Date payable.

3.51.090    Excessive and improper payments.

3.51.010 Imposition of the real estate excise tax.

Under the authority of RCW 82.46.035(2), there is imposed an additional excise tax of one-quarter of one percent of the selling price of each sale of real property within the corporate limits of the city of Sultan. (Ord. 921-06 § 1; Ord. 552, 1990)

3.51.020 Taxable events.

Taxes imposed in this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of this city. (Ord. 552, 1990)

3.51.030 Consistency with the state tax.

The taxes imposed in 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 and Chapter 458-61 WAC. The provisions of these chapters, to the extent that they are not inconsistent with this chapter, shall apply as though fully set forth in this chapter. (Ord. 552, 1990)

3.51.040 Distribution of tax proceeds.

A. If required by law or otherwise, 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.

B. The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly and shall be placed by the finance director in a separate capital improvement account where such funds shall be used solely for financing capital projects specified in a capital facilities plan element of a comprehensive plan.

C. This section shall not limit the existing authority of this city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 921-06 § 2; Ord. 552, 1990)

3.51.050 Seller’s obligation.

Taxes imposed herein are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 552, 1990)

3.51.060 Lien provisions.

The taxes imposed herein and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one manner of enforcement is not an election not to pursue another type of enforcement. (Ord. 552, 1990)

3.51.070 Notation of payment.

The taxes imposed herein shall be paid to and collected by the treasurer of Snohomish County and the county treasurer shall act as agent for the city for the purpose of collecting this tax. The county treasurer shall cause a stamp evidencing the 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 in SMC 3.51.060 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 a suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 552, 1990)

3.51.080 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. 552, 1990)

3.51.090 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 the sale or other transfer declared as 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 shall be withheld from the next monthly distribution to the city. (Ord. 552, 1990)