Chapter 3.44
EXCISE TAX ON REAL ESTATE SALES

Sections:

3.44.010    Imposition of excise tax on real estate sales.

3.44.020    Taxable events.

3.44.030    Consistency with state tax.

3.44.040    Distribution of tax proceeds and limiting use thereof.

3.44.050    Seller’s obligation.

3.44.060    Lien provisions.

3.44.070    Notation of payment.

3.44.080    Date payable.

3.44.090    Excessive and improper payments.

3.44.010 Imposition of excise tax on real estate sales.

A.    Effective on and after December 7, 1985, 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 Battle Ground.

B.    Effective on and after August 1, 1996, there is imposed an additional 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 Battle Ground pursuant to RCW 82.46.035. (Ord. 96-807 § 1, 1996: Ord. 550 § 1, 1985)

3.44.020 Taxable events.

Taxes imposed under 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 the city of Battle Ground. (Ord. 550 § 2, 1985)

3.44.030 Consistency with state tax.

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 Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth in this chapter. (Ord. 550 § 3, 1985)

3.44.040 Distribution of tax proceeds and limiting use thereof.

A.    Clark County treasurer/finance director shall place one percent of the proceeds of the tax imposed under this chapter in the Clark County current expense fund to defray costs of collection.

B.    The remaining proceeds from the tax imposed under this chapter shall be distributed to the city of Battle Ground monthly and shall be placed by the city treasurer/finance director in the capital improvement fund established. The capital improvement fund shall be used by the city for local improvements, including those listed in RCW 82.46.010(6). The fund shall be a cumulative reserve fund and shall not lapse from year to year.

C.    The proceeds from the tax imposed under Section 3.44.010(B) shall be placed by the city treasurer/finance director in a separate fund established as the parks, open space and recreational facilities fund and shall be used for parks, open space and recreational facilities in accordance with RCW 82.46.035(5). The fund shall be a cumulative reserve fund and shall not lapse from year to year.

D.    This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 02-009 § 42, 2002: Ord. 96-807 § 2, 1996: Ord. 550 § 4, 1985)

3.44.050 Seller’s obligation.

The tax imposed under this chapter is the obligation of the seller and may enforced through legal action for debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 550 § 5, 1985)

3.44.060 Lien provisions.

The tax imposed under this chapter and any interest or penalties thereon shall be a continuing lien upon each specific 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. 550 § 6, 1985)

3.44.070 Notation of payment.

The tax imposed under this chapter shall be paid to and collected by the Clark County treasurer. The Clark County treasurer shall act as agent for the city of Battle Ground. The Clark County treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to the recording thereof or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the Clark County treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed by Section 3.44.060 of this chapter 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 imposed under this chapter may be accepted by the Clark County auditor for filing or recording until the tax is paid and the stamp affixed thereto; and, in any case where the tax imposed under this chapter 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 Clark County treasurer. (Ord. 550 § 7, 1985)

3.44.080 Date payable.

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. 550 § 8, 1985)

3.44.090 Excessive and improper payments.

If, upon written application by the taxpayer to the Clark 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 Clark County treasurer to the taxpayer; provided, that no refund shall be made until the state has first authorized the refund of an excessive amount of 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 of Battle Ground. (Ord. 550 § 9, 1985)