HomeMy WebLinkAbout2573Ordinance No. 2573
["Beginning July 1, 1998"]
(Amending or Repealing Ordinances)
Sec. 3.19 (formerly 3.09) amended by Ord. 3592
ORDINANCE NO. 3>�5 %Z
AN ORDINANCE of the City of Kent,
Washington, imposing a one-quarter percent
excise tax on the sale of real property in the
City of Kent; providing for the use of such
revenues; specifying a date of imposition and
an effective date; creating a lien on subject
property; prescribing procedures for
collection, forfeiture and refund; and adopting
Chapter 82.45 RCW by reference; adding a new
Chapter 3.09 Kent City Code, Excise Tax on Real
Estate Sales.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON DOES
HEREBY ORDAIN AS FOLLOWS:
Section 1. There is hereby added to the Kent City Code a
new Chapter 3.09 to be entitled EXCISE TAX ON REAL ESTATE SALES:
3.09.010. ONE-QUARTER PERCENT EXCISE TAX ON REAL ESTATE
SALES.
A. Imposition. There is hereby imposed an excise tax
on each sale of real property, constituting a taxable event as
defined in Chapter 82.45 RCW and occurring within the corporate
limits of the City of Kent. The tax imposed under this section
shall be collected from persons who are taxable by the State under
Chapter 82.45 RCW and such tax 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.
B. Rate of Tax. The rate of tax imposed by Section
3.09.010A shall be one-quarter of one percent of the selling price
of all real property upon which this tax is imposed by said
Section 3.09.010A.
C. Use of Proceeds. All proceeds from the tax imposed
by this Chapter shall be placed in the Capital Improvement Fund
and shall be used for capital improvements, including those listed
in RCW 35.43.040.
D. Special Assessments Not Limited. This Chapter shall
not limit the existing authority of the City of Kent to impose
special assessments in the manner prescribed by law on property
benefited thereby.
3.09.020. SELLER'S OBLIGATION. The taxes imposed in
this Chapter are 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.
3.09.030. TAX LIEN ON REAL PROPERTY. The taxes imposed
in this Chapter and any interest or penalties thereon shall
constitute 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
3.09.040. COUNTY COLLECTION --ADMINISTRATIVE FEE. The
King County Treasurer shall place one percent of the proceeds of
the taxes imposed by this Chapter in the County Current Expense
Fund to defray costs of collection. Tne remaining proceeds from
the City taxes imposed by this Chapter shall be remitted to the
City on a monthly basis.
3.09.050. COLLECTION --COUNTY TREASURER AS AGENT. The
taxes imposed by this Chapter shall be paid to and collected by
the King County Treasurer. The Treasurer shall act as agent for
the City of Kent. The 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 Treasurer for the payment of the tax shall be
evidence of the satisfaction of the lien imposed by Section
3.09.030, above, 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 the 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
Treasurer.
3.09.060. DATE PAYABLE --INTEREST. The taxes imposed by
this Chapter 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.
- 2 -
3.09.070. REFUNDS. 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 or an excessive amount or an
improper amount paid, unless such improper amount was paid as a
result of miscalculation. Any refund made shall be withheld from
the next monthly distribution to the City.
3.09.080. STATE LAW ADOPTED BY REFERENCE. Chapter 82.45'
RCW and any and all subsequent amendments to said statute are
hereby adopted by this reference as if set forth in full herein.
The City Clerk is hereby directed to maintain one copy of Chapter
82.45 RCW as currently enacted or as subsequently amended on file
for public use and examination during regular City business hours.
Section 2. The City Clerk is hereby directed to transit
a certified copy of this ordinance to the King County Department
of Records and the King County Treasurer immediately upon passage
and further notifying the County of the effective date of this
ordinance.
Section 3. The provisions of this ordinance are declared
to be separate and severable. The invalidity of any clause,
sentence, paragraph, subdivisions, section or portion of this
ordinance, or the invalidity of the application thereof to any
person or circumstance shall not affect the validity of the
remainder of the ordinance, or the validity or its application to
other persons or circumstances.
Section 4. Effective Date. This ordinance shall take
effect and be in force five (5) days from and after its passage,
approval and publication as provided by law, provided, however,
that the tax herein established shall be imposed on sales of real
property from and after the first day of September 1985.
ISABEL HOGAN, MAYO
- 3 -
ATTEST:
MARIE JENSEN ITY CLERK
APPROVED AS TO FORM:
P. STE H.4N DiJULIO, OTTY ATTORNEY
PASSED the day of� , 1985.
APPROVED the 6 day of , 1985.
PUBLISHED the _day of , 1985.
I hereby certify that this is a true copy of Ordinance
No.o2,6'73 , passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as hereo:
indicated.
2800-120
-----�� (SEAL)
MARIE JEN , CITY CLERK
- 4 -
82.44.900
Title 82 RCW: Excise Taxes
and become inoperative and of no force or effect what-
soever. [1961 c 15 § 82.44.900. Prior: 1943 c 144 § 17;
Rem. Supp. 1943 § 6312-131.]
Chapter 82.45
EXCISE TAX ON REAL ESTATE SALES
Sections
82.45.010
"Sale" defined.
82.45.020
"Seller" defined.
82.45.030
82.45.032
"Selling price" defined.
"Real estate", "used mobile home" and "mobile home"
defined.
82.45.035
Determining selling price of leases with option to pur-
chase—Mining property—Payment, security
when selling price not separately stated.
82.45.060
Tax imposed on sale of property—Additional tax
imposed.
82.45.070
Tax is lien on property—Enforcement.
82.45.080
Tax is seller's obligation—Choice of remedies.
82.45.090
Payment of tax—Evidence of payment—
Recording.
82.45.100
Tax payable at time of sale—Interest, penalty, on un-
paid or delinquent taxes—Prohibition on certain as-
sessments or refunds.
82.45.105
Single family residential property, tax credit when sub-
sequent transfer of within nine months for like
82.45.120
property.
Standards for reporting, application and collection of
tax—Real estate excise tax affidavit form, contents,
82.45.150
use.
Applicability of general administrative provisions—
Departmental rules, scope—Departmental audit.
82.45.180
Disposition of proceeds—Support of common schools.
Savings --Audits, assessments, and refunds—Disposition of cer-
tain funds 1982 a 176; 1980 c 154: "Chapter 154, Laws of 1980
shall not be construed as invalidating, abating, or otherwise affecting
any existing right acquired or any liability or obligation incurred under
the provisions of the statutes amended or repealed, nor any process,
proceeding, or judgment involving the assessment of any property or
the levy or collection of any tax thereunder, nor the validity of any
certificate of delinquency, tax deed or other instrument of sale or other
proceeding thereunder, nor any criminal or civil proceeding instituted
thereunder, nor any rule, regulation or order promulgated thereunder,
nor any administrative action taken thereunder: Provided, That the
department of revenue may conduct audits, make assessments, and
grant refunds under RCW 82.45.100 and 82.45.150 with respect to
any sale. Funds received by the county treasurer as payment of a tax
liability incurred under a statute repealed by chapter 154, Laws of
1980 shall be paid and accounted for as provided in RCW 82.45.180."
[1982 c 176 § 3; 1980 c 154 § 15.1
Purpose --1980 c 154: "It is the intent of this 1980 act to simplify
the bookkeeping procedures for the state treasurer's office and for the
school districts but not to impact the amount of revenues covered by
this 1980 act to the various counties and other taxing districts." [1980
c 154 § 16.1
Effective dates -1980 c 154: "Sections 17, 18, and 19 of this act
are necessary for the immediate preservation of the public peace,
health, and safety, the support of the state government and its existing
public institutions, and shall take effect immediately. The remainder of
this act shall take effect on September 1, 1981." [1980 c 154 § 20.]
Sections 17, 18 and 19, respectively, of 1980 c 154 are amendments of
RCW 28A.47.073 and 28A.47.801 and an appropriation section, which
being of a temporary nature, is not codified; for RCW disposition of
remaining sections see below.
Severability -1980 c 154: "If any provision of this act or its ap-
plication to any person or circumstance is held invalid, the remainder
of the act or the application of the provision to other persons or cir-
cumstances is not affected." [1980 c 154 § 21.]
1980 c 154 consists of (1) the 1982 amendments to RCW 28A.45-
.020 (recodified as 82.45.020), 28A.45.060 (recodified as 82.45.060),
[Title 82 RCW—p 1301
28A.45.080 (recodified as 82.45.080), 28A.45.090 (recodified as 82-
.45.090), 28A.41.130, 28A.47.073, 28A.47.801, 36.33.110, 54.28.050,
54.28.090, and 76.12.120; (2) the enactment of RCW 28A.41.143, 82-
.45.150, 82.45.180, the sections footnoted above, and an appropriation
section; and (3) the repeal of RCW 28A.45.050 and 28A.45.100.
82.45.010 "Sale" defined. As used in this chapter,
the term "sale" shall have its ordinary meaning and
shall include any conveyance, grant, assignment, quit-
claim, or transfer of the ownership of or title to real
property, including standing timber, or any estate or in-
terest therein for a valuable consideration, and any con-
tract for such conveyance, grant, assignment, quitclaim,
or transfer, and any lease with an option to purchase
real property, including standing timber, or any estate or
interest therein or other contract under which possession
of the property is given to the purchaser, or any other
person by his direction, which title is retained by the
vendor as security for the payment of the purchase price.
The term shall not include a transfer by gift, devise,
or inheritance, a transfer of any leasehold interest other
than of the type mentioned above, a cancellation or for-
feiture of a vendee's interest in a contract for the sale of
real property, whether or not such contract contains a
forfeiture clause, or deed in lieu of foreclosure of a
mortgage or the assumption by a grantee of the balance
owing on an obligation which is secured by a mortgage
or deed in lieu of forfeiture of the vendee's interest in a
contract of sale where no consideration passes otherwise
or the partition of property by tenants in common by
agreement or as the result of a court decree, any trans-
fer, conveyance, or assignment of property or interest in
property from one spouse to the other in accordance
with the terms of a decree of divorce or in fulfillment of
a property settlement agreement incident thereto, the
assignment or other transfer of a vendor's interest in a
contract for the sale of real property, even though ac-
companied by a conveyance of the vendor's interest in
the real property involved, transfers by appropriation or
decree in condemnation proceedings brought by the
United States, the state or any political subdivision
thereof, or a municipal corporation, a mortgage or other
transfer of an interest in real property merely to secure a
debt, or the assignment thereof, any transfer or convey-
ance made pursuant to an order of sale by the court in
any mortgage or lien foreclosure proceeding or upon ex-
ecution of a judgment, or deed in lieu of foreclosure to
satisfy a mortgage, a conveyance to the federal housing
administration or veterans administration by an author-
ized mortgagee made pursuant to a contract of insurance
or guaranty with the federal housing administration or
veterans administration, nor a transfer in compliance
with the terms of any lease or contract upon which the
tax as imposed by this chapter has been paid or where
the lease or contract was entered into prior to the date
this tax was first imposed, nor the sale of any grave or
lot in an established cemetery, nor a sale by or to the
United States, this state or any political subdivision
thereof, or a municipal corporation of this state.
The term sale shall further not include a transfer to a
corporation or partnership which is wholly owned by the
transferor and/or the transferor's spouse or children:
(1983 Ed.)
Excise Tax on Real Estate Sales
Provided, That if thereafter such transferee corporation
or partnership voluntarily transfers such real property,
or such transferor, spouse, or children voluntarily trans-
fer stock.in the transferee corporation or interest in the
transferee partnership capital, as the case may be, to
other than (1) the transferor and/or the transferor's
spouse or children, (2) a trust having the transferor
and/or the transferor's spouse or children as the only
beneficiaries at the time of the transfer to the trust, or
(3) a corporation or partnership wholly owned by the
original transferor and/or the transferor's spouse or
children, within five years of the original transfer to
which this exemption applies, excise taxes shall become
due and payable on the original transfer as otherwise
provided by law. [1981 c 93 § 1; 1970 ex.s. c 65 § 1;
1969 ex.s. c 223 § 28A.45.010. Prior: 1955 c 132 § 1;
1953 c 94 § 1; 1951 2nd ex.s. c 19 § 1; 1951 1st ex.s. c
11 § 7. Formerly RCW 28A.45.010, 28.45.010.]
Recodification directed 1981 c 148; 1981 c 93: "Chapter 28A.45
RCW, as amended, repealed, and added to by chapter 134, Laws of
1980 and chapter 154, Laws of 1980 and as amended, repealed, and
added to by any other enactment during a regular or extraordinary
session of this forty–seventh legislature, is hereby added to and shall be
recodified as chapter 82.45 RCW.
References to chapter 28A.45 RCW and its sections shall be consid-
ered references to chapter 82.45 RCW and its sections, and the code
reviser shall change references to chapter 28A.45 RCW and its sec-
tions to refer to chapter 82.45 RCW and its sections." [1981 c 148 §
13; 1981 c 93 § 2; 1980 c 154 § 14.1 RCW 82.45.010, appeared in
1981 c 93 § 1 as an amendment to RCW 28A.45.010 which is recodi-
fied in accordance with this session law section.
Effective date 1981 c 93 § 2: "Section 2 of this act shall take
effect September 1, 1981." [1981 c 93 § 3.] This applies to the recodi-
fication directive [1981 c 93 § 2] footnoted above.
Effective date---Severability-1970 ex.s. c 65: See notes follow-
ing RCW 82.03.050.
82.45.020 "Seller" defined. As used in this chapter
the term "seller," unless otherwise indicated by the con-
text, shall mean any individual, receiver, assignee, trus-
tee in bankruptcy, trust, estate, firm, copartnership, joint
venture, club, company, joint stock company, business
trust, municipal corporation, quasi municipal corpora-
tion, corporation, association, society, or any group of
individuals acting as a unit, whether mutual, cooperat-
ive, fraternal, nonprofit or otherwise; but it shall not in-
clude the United States or the state of Washington.
[1980 c 154 § 1; 1969 ex.s. c 223 § 28A.45.020. Prior:
1951 1st ex.s. c 11 § 6. Formerly RCW 28A.45.020,
28.45.020.1
Purpose—Effective dates—savings—Disposition of certain
funds—,Severability-1980 c 154: See notes following chapter
digest.
82.45.030 "Selling price" defined. As used in this
chapter, the term "selling price" means the considera-
tion, including money or anything of value, paid or
delivered or contracted to be paid or delivered in return
for the transfer of the real property or estate or interest
in real property, and shall include the amount of any
lien, mortgage, contract indebtedness, or other incum-
brance, either given to secure the purchase price, or any
part thereof, or remaining unpaid on such property at
the time of sale.
82.45.035
The term shall not include the amount of any out-
standing lien or incumbrance in favor of the United
States, the state, or a municipal corporation for the
taxes, special benefits, or improvements. [ 1969 ex.s. c
223 § 28A.45.030. Prior: 1951 2nd ex.s. c 19 § 2; 1951
1st ex.s. c 11 § 8. Formerly RCW 28A.45.030,
28.45.030.1
82.45.032 "Real estate", "used mobile home" and
"mobile home" defined. Unless the context clearly re-
quires otherwise, the definitions in this section apply
throughout this chapter.
(1) "Real estate" means real property but includes
used mobile homes.
(2) "Used mobile home" means a mobile home which
has been previously sold at retail and the immediately
preceding sale has already been subjected to tax under
chapter 82.08 RCW, or which has been previously used
and the immediately preceding use has already been
subjected to tax under chapter 82.12 RCW, and which
has substantially lost its identity as a mobile unit by vir-
tue of its being fixed in location upon land owned or
leased by the owner of the mobile home and placed on a
foundation (posts or blocks) with fixed pipe connections
with sewer, water, and other utilities.
(3) "Mobile home" means a mobile home as defined
by RCW 46.04.302, as now or hereafter amended. [1979
ex.s. c 266 § 1. Formerly RCW 28A.45.032.]
82.45.035 Determining selling price of leases with
option to purchase Mining property Payment,
security when selling price not separately stated. The
state department of revenue shall provide by rule for the
determination of the selling price in the case of leases
with option to purchase, and shall further provide that
the tax shall not be payable, where inequity will other-
wise result, until and unless the option is exercised and
accepted. A conditional sale of mining property in which
the buyer has the right to terminate the contract at any
time, and a lease and option to buy mining property in
which the lessee—buyer has the right to terminate the
lease and option at any time, shall be taxable at the time
of execution only on the consideration received by the
seller or lessor for execution of such contract, but the
rule shall further provide that the tax due on any addi-
tional consideration paid by the buyer and received by
the seller shall be paid to the county treasurer (1) at the
time of termination, or (2) at the time that all of the
consideration due to the seller has been paid and the
transaction is completed except for the delivery of the
deed to the buyer, or (3) at the time when the buyer
unequivocally exercises an option to purchase the prop-
erty, whichever of the three events occurs first.
The term "mining property" means property contain-
ing or believed to contain metallic minerals and sold or
leased under terms which require the purchaser or lessor
to conduct exploration or mining work thereon and for
no other use. The term "metallic minerals" does not in-
clude clays, coal, sand and gravel, peat, gypsite, or stone,
including limestone.
(1983 Ed.) [Title 82 RCW—p 1311
82.45.035
Title 82 RCW: Excise Taxes
The state department of revenue shall further provide
by rule for cases where the selling price is not separately
stated or is not ascertainable at the time of sale, for the
payment of the tax at a time when the selling price is
ascertained, in which case suitable security may be re-
quired for payment of the tax, and may further provide
for the determination of the selling price by an appraisal
by the county assessor, based on the full and true market
value, which appraisal shall be prima facie evidence of
the selling price of the real property. [ 1969 ex.s. c 223 §
28A.45.035. Prior: 1967 ex.s. c 149 § 1; 1959 c 208 § 1;
1951 2nd ex.s. c 19 § 3. Formerly RCW 28A.45.035,
28.45.035.1
82.45.060 Tax imposed on sale of property Ad-
ditional tax imposed. (1) There is imposed an excise tax
upon each sale of real property at the rate of one percent
of the selling price.
(2) An additional tax is imposed equal to the rate
specified in RCW 82.02.030 multiplied by the tax pay-
able under subsection (1) of this section. [ 1983 2nd ex.s.
c 3 § 20; 1982 1st ex.s. c 35 § 14; 1980 c 154 § 2; 1969
ex.s. c 223 § 28A.45.060. Prior: 1951 1 st ex.s. c 11 § 5.
Formerly RCW 28A.45.060, 28.45.060.1
Construction—severability—Effective dates19832nd ex.s.
c 3: See notes following RCW 82.04.255.
Severability—Effectivel dates 1982 1st ex.s. c 35: See notes
following RCW 82.08.020.
Purpose—Effective dates—Savings---Disposition of certain
funds—Severability-1980 c 154: See notes following chapter
digest.
82.45.070 Tax is lien on propertyEnforcement.
The tax herein provided for and any interest or penalties
thereon shall be a specific lien upon each piece of real
property sold from the time of sale until the tax shall
have been paid, which lien may be enforced in the man-
ner prescribed for the foreclosure of mortgages. [ 1969
ex.s. c 223 § 28A.45.070. Prior: 1951 1st ex.s. c 11 § 9.
Formerly RCW 28A.�5.070, 28.45.070.1
82.45.080 Tax is seller's obligation --Choice of
remedies. The tax levied under this chapter shall be the
obligation of the seller and the department of revenue
may, at the department's option, enforce the obligation
through an action of debt against the seller or the de-
partment may proceed in the manner prescribed for the
foreclosure of mortgages and resort to one course of en-
forcement shall not be an election not to pursue the
other. [1980 c 154 § 3; 1969 ex.s. c 223 § 28A.45.080.
Prior: 1951 1st ex.s. c 11 § 10. Formerly RCW 28A.45-
.080, 28.45.080.1
Purpose --Effective dates—Savings—Disposition of certain
funds----Severability-1980 c 154: See notes following chapter
digest.
82.45.090 Payment of tax Evidence of pay-
ment Recording. The tax imposed by this chapter
shall be paid to and collected by the treasurer of the
county within which is located the real property which
was sold, said treasurer acting as agent for the state.
The county treasurer shall cause a stamp evidencing
[Title 82 RCW—p 132]
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 under this chapter shall
be evidence of the satisfaction of the lien imposed here-
under 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
shall be accepted by the county auditor for filing or re-
cording until the tax shall have been paid and the stamp
affixed thereto; in case the tax is not due on the transfer,
the instrument shall not be so accepted until suitable
notation of such fact has been made on the instrument
by the treasurer. [1980 c 154 § 4; 1979 ex.s. c 266 § 2;
1969 ex.s. c 223 § 28A.45.090. Prior: 1951 2nd ex.s. c
19 § 4; 1951 1st ex.s. c 11 § 11. Formerly RCW 28A-
.45.090, 28.45.090.]
Purpose—Effective dates—Savings—Disposition of certain
funds----,Severability-1980 c 154: See notes following chapter
digest.
Applicability of general administrative provisions—Departmental
rules, scope—Departmental audit: RCW 82.45.150.
82.45.100 Tax payable at time of sale—Interest,
penalty, on unpaid or delinquent taxes Prohibition on
certain assessments or refunds. (1) The tax imposed un-
der this chapter is due and payable immediately at the
time of sale, and if not 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.
(2) If upon examination of any affidavits or from
other information obtained by the department or its
agents it appears that all or a portion of the tax is un-
paid, the department shall assess against the taxpayer
the additional amount found to be due plus interest as
provided in subsection (1) of this section. If the depart-
ment finds that all or any part of the deficiency resulted
from an intent to evade the tax payable under this
chapter, a penalty of fifty percent of the additional tax
found to be due shall be added.
(3) No assessment or refund may be made by the de-
partment more than four years after the date of sale ex-
cept upon a showing of fraud or of misrepresentation of
a material fact by the taxpayer or a failure by the tax-
payer to record documentation of a sale or otherwise re-
port the sale to the county treasurer. [1982 c 176 § l;
1981c167§2.]
Audits, assessments, and refunds 1982 c 176: See note following
chapter digest.
Effective date 1981 c 167: See note following RCW 82.45.150.
82.45.105 Single family residential property, tax
credit when subsequent transfer of within nine months for
like property. Where single family residential property is
being transferred as the entire or part consideration for
the purchase of other single family residential property
and a licensed real estate broker or one of the parties to
the transaction accepts transfer of said property, a credit
for the amount of the tax paid at the time of the transfer
to the broker or party shall be allowed toward the
(1983 Ed.)
Excise Tax on Real Estate Sales
amount of the tax due upon a subsequent transfer of the
property by the broker or party if said transfer is made
within nine months of the transfer to the broker or
party: Provided, That if the tax which would be due on
the subsequent transfer from the broker or party is
greater than the tax paid for the prior transfer to said
broker or party the difference shall be paid, but if the
tax initially paid is greater than the amount of the tax
which would be due on the subsequent transfer no re-
fund shall be allowed. [1969 ex.s. c 223 § 28A.45.105.
Prior: 1967 ex.s. c 149 § 61. Formerly RCW 28A.45-
.105, 28.45.105.1
82.45.120 Standards for reporting, application and
collection of tax Real estate excise tax affidavit
form, contents, use. The department of revenue is auth-
orized and shall prescribe minimum standards for uni-
formity in reporting, application, and collection of the
real estate excise tax imposed by this chapter.
The department of revenue shall also prescribe a real
estate excise tax affidavit form which shall require the
following:
(1) Identification of the seller and purchaser;
(2) Description of the property involved including the
tax parcel or account number(s);
(3) Date of sale, type of instrument of sale, nature of
transfer;
(4) Gross sales price;
(5) Whether or not the land is classified or designated
as forest land under chapter 84.33 RCW; or classified as
open space land, farm and agricultural land, or timber-
land under chapter 84.34 RCW; or at the time of sale
exempt from property tax under chapter 84.36 RCW;
(6) Whether or not the property is land only, land
with new building (new construction), or land with a
previously used building; and
(7) The following questions, the responses to which
are not required:
(a) Is this property at the time of sale subject to an
elderly, disability, or physical improvement exemption?
(b) Does any building have a heat pump or solar
heating or cooling system?
(c) Does this transaction divide a current parcel of
land?
(d) Does this transaction include current crops or
merchantable timber?
(e) Does this transaction involve a trade, a partial in-
terest, corporate affiliates, related parties, a trust, a re-
ceivership, or an estate?
(f) Is the grantee acting as a nominee for a third
party?
(g) Is the principal use of the land agricultural,
apartments (four or more units), commercial, condomin-
ium, industrial, mobile home site, recreational, residen-
tial, or growing timber?
The affidavit form shall contain a statement of the
potential compensating and additional tax liability under
chapters 84.33 and 84.34 RCW, a statement of the col-
lection of taxes under RCW 84.36.262 and 84.36.810,
(1983 Ed.)
82A5.180
and a statement of the applicable penalties for perjury
under chapter 9A.72 RCW.
Each county shall use the affidavit form prescribed
and furnished by the department of revenue.
The affidavit shall be signed by either the seller or the
buyer, or the agent of either, under oath attesting to all
required information. [1981 c 167 § 5; 1980 c 134 § 1;
1969 ex.s. c 223 § 28A.45.120. Prior: 1967 ex.s. c 149 §
3. Formerly RCW 28A.45.120, 28.45.120.]
Reviser's note: RCW 82.45.120 above, appeared in 1981 c 93 as an
amendment to RCW 28A.45.120; see notes following RCW 82.45.010.
Effective date 1981 c 167: See note following RCW 82.45.150.
82.45.150 Applicability of general administrative
provisions Departmental rules, scope—Depart-
mental audit. All of chapter 82.32 RCW, except RCW
82.32.030, 82.32.040, 82.32.050, 82.32.140, and 82.32-
.270 and except for the penalties and the limitations
thereon imposed by RCW 82.32.090, applies to the tax
imposed by this chapter, in addition to any other provi-
sions of law for the payment and enforcement of the tax
imposed by this chapter. The department of revenue
shall by rule provide for the effective administration of
this chapter. The rules shall also include a manual which
defines transactions which are taxable under this chap-
ter. The department of revenue shall annually conduct
audits of transactions and affidavits filed under this
chapter. [1981 c 167 § 1; 1980 c 154 § 5.1
Effective date 1"1 c 167: "This act shall take effect September
1,1981." [1981c167§4.1
Purpose—Effective dates—Savings---Disposition of certain
funds---Severability-1980 c 154: See notes following chapter
digest.
Audits, assessments, and refunds: See note following chapter digest.
82.45.180 Disposition of proceeds—Support of
common schools. The county treasurer shall place one
percent of the proceeds of the tax imposed by this chap-
ter in the county current expense fund to defray costs of
collection and shall pay over to the state treasurer and
account to the department of revenue for the remainder
of the proceeds at the same time the county treasurer
remits funds to the state under RCW 84.56.280. The
proceeds of the tax on any sale occurring prior to Sep-
tember 1, 1981, when the proceeds have not been certi-
fied by an educational service district superintendent for
school districts prior to September 1, 1981, shall be in-
cluded in the amount remitted to the state treasurer.
The state treasurer shall deposit the proceeds in the
general fund for the support of the common schools.
[ 1982 c 176 § 2; 1981 c 167 § 3; 1980 c 154 § 6.]
Audits, assessments, and refunds 1982 c 176: See note following
chapter digest.
Effective date -1981 c 167: See note following RCW 82.45.150.
Purpose—Effective dates---Savings—Disposition of certain
funds---Severability-1980 c 154: See notes following chapter
digest.
[Title 82 RCW—p 1331