HomeMy WebLinkAboutOrdinance 99-202-CCGRANT C4UNT� BOARD OF COMIVIISSI4NERS
Grant County, Washingtan
ORDINANCE NO. 99-202- CC
RESOLUTION NO. 99 -2a2-CC
AN ORDINANCE IMPOSINGAN ADDITIONAL COUNTY-WI]�E
EXCISE TAX ON REAL ESTATE TRANSAGTIONS FOR
PURPC)SES OF CAPITAL IMI'ROV�,MENTS AND OTHER
MATTERS PROPERLY RELATING THERETO,
WHEREAS, the Legislature has empowered the legislative authority af a county, by and
thi•ough chapter 82.46 RCW, to impose an additional excise tax an each sale of real property in the
unincorporated areas af the county at a. rate not exceeditlg one-quarter ofone percent {0.25 °/a) ofthe
selling price; �nd
WHEREAS, counties currently impose a base excise tax on each sale of real property at the
rate of one and twenty-eight hundreths percent (1.28 °/a) af the selling price, pursuant to chapter
82,45 RCW; �.nd
WHEREAS, the aforementioned b�se excise tax is sent to the State - nane of the base excise
tax manies are directly available for use by lacal government; �nd
WHEREAS, this new revenue may only be used by caunties far lacal capit�l impravemei7ts
and projecis, andlor for any capital purpose identified in a capit�l impravements plan, io promate
the public hea�th, safety and welf�re; and �
WHEREAS, relatars in G'rrani County were not in apposition ta this ordinance; and
'WHEREAS, the BfJCC has determined that C"rrant County will benefit froin increasect
funding for Iacal capit�I improvements �nd projects. NOW, THEIt�i+`OIZE,
BE IT ORDAINED by the Board of Caunty Commissioners of Grant County:
Sectian 1. Tax Rate: There shall be placed an additional excise tax on e�.ch sale of re�l
property in the unincarporated areas af Grant County at the rate af one-quarter of one percent
(0.25%) ofthe selling price, pursuant to chapter 82,46 RCW, which shall be collectec� in addition
to the base excise tax collected pursuant to chapter 82.45 RCW.
AN ORDINANCE IM:P(JS1NG AN EXCISE TAX
ON REAL ESTATE TRANSACTI4NS FOR PURPOSES
OT FINANCING CAl"ITAL IMPROVEMENTS - 1
CIVTLS\ORDINANC�R L+-TAX.ORl
Section 2. Tax Use: Said additional excise tax monies collected pursuant to chapter 82.46
RCW, over and above the base excise tax collected pursuant to chapter 82.45, shall be expended by
Grant County exclusively for the purpose of supporting local capital improvements and projects,
and/or for any capital purpose identi�ed in a capital improvements plan as contemplated by chapter
82.46 RCW.
Section 3. Effective Date: This ordinance shall take effect the 15t day of January, 2000.
A public hearing was held on the above ordinance at 1:30 pm on the 16t'' day of
November,1999.
NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY
COMMISSIONERS adopt this ordinance.
DATED this �p�,day of November, 1999.
BOARD OF COUNTY COMMISSIONERS
GRANT CO _ �', WASHINGTON
_------.-.eM—�..-.-m°�.'
� � ,
Tim Snead, Cha'
s
LeRoy C. A son, ember
� �(�{,�� M �/
Deborah Kay Mo� , Member
ATTEST:
Clerk o Board
PUBLISHED: 11/03/99; 11/10/99
AN ORDINANCE IMPOSING AN EXCISE TAX
ON REAL ESTATE TRANSACTIONS FOR PURPOSES
OF FINANCING CAPITAL IMPROVEMENTS - 2
CI V ILS\ORDINANC\RE-TAX.OR 1