There is hereby imposed an excise tax on each sale of real property in the unincorporated areas of Kittitas County as authorized by RCW 82.46.010(1).
(Ord. 86-6 § 1, 1986; Ord. 99-04, 1999)
The rate of the tax imposed by KCC § 3.09.010 shall be one half of one percent of the selling price.
(Ord. 86-6 § 2, 1986; Ord. 99-04, 1999; Ord. 2022-008, 2022)
1. 
The county Treasurer shall place one percent of the proceeds of the tax herewith imposed in the county current expense funds to defray the costs of collection.
2. 
The remaining proceeds from the tax hereby imposed shall be placed in the county capital improvements fund.
(Ord. 86-6 § 3, 1986; Ord. 99-04, 1999)
The tax hereby imposed 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 is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
(Ord. 86-6 § 4, 1986; Ord. 99-04, 1999)
The tax hereby imposed is 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.
(Ord. 86-6 § 5, 1986; Ord. 99-04, 1999)
The tax herein imposed shall be paid to and collected by the county Treasurer. The county Treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to 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 hereby imposed shall be evidence of the satisfaction of the lien imposed herein and may be recorded in the manner prescribed for recording satisfaction 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 suitable notation of this fact is made on the instrument by the county Treasurer.
(Ord. 86-6 § 6, 1986; Ord. 99-04, 1999)