Ordinance 2462WSS:jt
10/4/84
ORDINANCE NO. 2462
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
ADDING A NEW CHAPTER 3.29, EXCISE TAX ON REAL PRO-
PERTY, TO THE EDMONDS CITY CODE; IMPOSING A ONE
QUARTER PERCENT EXCISE TAX ON REAL ESTATE SALES AS
AUTHORIZED BY CHAPTER 82.46 RCW; PROVIDING FOR THE
USE OF SUCH REVENUE; 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.
WHEREAS, Chapter 82.46 RCW provides for the imposition of
an excise tax on real estate sales at a rate of one quarter of
one percent of the selling price of such real estate, and
WHEREAS, 982.46.030(2) RCW limits the use of all revenue
generated by such tax to municipal capital improvement,
WHEREAS, the City Council finds that it would be in the
best interests of the City of Edmonds to impose the tax
authorized by the state legislature, now, therefore,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. There is hereby added to the Edmonds City
Code a new Chapter 3.29 "Excise Tax on Real Estate Sales" to read
as follows:
3.29.010 ONE QUARTER PERCENT EXCISE TAX ON REAL ESTATE
SALES
A. Imposition. There is 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 Edmonds. 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 deci-
sions regarding real estate taxes as imposed by the
State under Chapter 82.45 RCW.
B. Rate of Tax. The rate of tax imposed under this
chapter shall be one quarter of one percent of the
selling price of all real property upon which this
tax is imposed by subsection A.
C. Use of Proceeds. All proceeds from the tax imposed
y this section shall be placed by the City
Treasurer in a capital improvement fund and shall be
used for capital improvements, including those
listed in RCW 35.43.040. 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.
3.29.020 COUNTY TO COLLECT - PAYMENT
The county treasurer shall place one percent of the pro-
ceeds of the taxes imposed herein in the county current
expense fund to defray costs of collection. The remain-
ing proceeds from city taxes imposed herein shall be
distributed to the city monthly.
3.29.030 TAX IS OBLIGATION OF SELLER.
The 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. Resort to one course of
enforcement is not an election not to pursue the other.
3.29.040 TAX LIEN ON REAL PROPERTY.
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 pre-
scribed for the foreclosure of mortgages.
3.29.050 DUTIES OF COUNTY TREASURER.
The taxes imposed herein shall be paid to and collected
by the treasurer of the county within which is located
the real property which was sold. The county treasurer
shall act as agent for the city within the county impos-
ing the tax. 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
- 2 -
herein shall be evidence of the satisfaction of the lien
imposed in Section 3.29.040 of this chapter and may be
recorded in the manner prescribed for recording satis-
factions or 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 county treasurer.
3.29.060 PAYMENT DUE.
The tax imposed hereunder 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.
3.29.070 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 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.
3.29.080 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 as
currently enacted or as subsequently amended on file for
public use and examination during regular City business
hours. Copies of said statute shall be attached to this
ordinance and authenticated by the City Clerk.
Section 2. The City Clerk is hereby directed to transmit
a certified copy of this ordinance to the Snohomish County
Auditor immediately upon passage and further notifying that
department of the effective date of this ordinance.
- 3 -
Section 3. If any section, sentence, clause or phrase of
this ordinance should be held to be invalid or unconstitutional
by a court of competent jurisdiction, such invalidity or uncon-
stitutionality shall not affect the validity or constitutionality
of any other section, sentence, clause or phrase of this
ordinance.
Section 4. This ordinance shall take effect five (5)
days after its passage and publication by posting 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
January 1, 1985.
APPROVED:
M , LA UGH EN
ATTEST/AUTHENTICATED:
IT CLERK, XACQUELINE G. PARRETT
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY k).5(a
FILED WITH THE 4ITY CLERK: October 8, 1984
PASSED BY THE CITY COUNCIL: ftto per 1(p) lgsq
POSTED: October 17, 1984
EFFECTIVE DATE: October 22, 1984
ORDINANCE NO. %q&l
- 4 -
AFFIDAVIT OF POSTING ORDINANCE
STATE OF WASHINGTON )
) ss:
COUNTY OF SNOHOMISH )
JACQUELINE G. PARRETT
, being first duly sworn
on oath deposes and says that the is over the age of eighteen (18)
years and is competent to testify as to the matter stated herein.
There is no official newspaper or other newspaper printed and
published within the City. In accordance with RCW 35A.12.160, on
the 17th day of
October
, 1984, affiant posted true and
correct copies of the attached Ordinance No. 2462 , passed by the
City Council on
the 16th
day of October
, 1984, at the
official posting
places
for City notices which
are the public
bulletin boards at the following locations:
Edmonds Civic Center
250 Fifth Avenue North
Edmonds, Washington 98020
Edmonds Public Library
Civic Center, 250 Fifth Avenue North
Edmonds, Washington 98020
Edmonds Branch of United States Post Office
201 Main Street
Edmonds, Washington 98020
DkTED this 18th day of October , 1984.
SUBSCRIBED AND SWORN to before me this 18th day of
October 19 84,
o, ary Public in and for the
State of Washington, residing
at Agyy—&�t
X: Excise Taxes
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"
82.45.035
defined.
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
82.45.080
Tax is lien on property —Enforcement.
Tax is seller's obligation —Choice of remedies.
82.45.090
Payment of tax —Evidence of payment —
82.45.100
Recording.
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
— taxReal 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 c 176; 1980 a 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.]
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 § 20.1
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 § 21.1
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),
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 cif a
mortgage or the assumption by a grantee of the balince
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.)
[Title 82 RCW—p 1301
Excise Tax on Real Estate Sales
82.45.035
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.] 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.]
Purpose —Effective dates —Savings —Disposition of certain
funds----&verability-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.
(1983 Ed.)
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.]
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 asidefined
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.
[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 1st ex.s. c 11 § 5.
Formerly RCW 28A.45.060, 28.45.060.1
Construction—SeverabiUty—Effective dates-1983 2nd ex.s.
c 3: See notes following RCW 82.04.255.
Severability—Effective dates 1982 1st ex.s. c 35: See notes
following RCW 82.08.020.
Purpose ---Effective dates —Savings --Disposition of certain
f nds—&verability-1980 c 154: See notes following chapter
digest.
82.45.070 Tax is lien on property Enforcement.
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.45.070, 28.45.070.]
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
f--,,,„is—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 1321
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, 28.45.090.1
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 § 1;
1981c167§2.1
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
82.45.180
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.]
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.)
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 1981 c 167: "This act shall take effect September
1, 1981." [1981 c 167 § 4.]
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 proceedsupport 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
CITY OF E O M O N O S LARRY S. NAUGHTEN
CIVIC CENTER • EDMONDS, WASHINGTON 98020 • (206) 775-2525 MAYOR
CITY CLERK
October 18, 1984
Snohomish County Auditor
Snohomish County Courthouse
3001 Rockefeller
Everett, WA 98201
Dear Sir:
The enclosed City of Edmonds Ordinance 2462 was passed by the
Edmonds City Council on October 16, 1984, imposing a 1/4% excise
tax on real estate sales, as authorized by RCW 82.46.
Please note that the effective date of the ordinance is
October 22, 1984, but the tax will be imposed beginning January 1,
1985.
Very truly yours,
JACQUELINE G. PARRETT
Edmonds City Clerk
Encl.
cc: Snohomish County Treasurer
bcc: City Attorney