HomeMy WebLinkAboutOrdinance 05-243-CCGRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO. 05-243- CC
RESOLUTION NO. 05 -243 -CC
AN ORDINANCE IMPOSING AN ADDITIONAL COUNTY -WIDE
EXCISE TAX ON REAL ESTATE TRANSACTIONS FOR
PURPOSES OF CAPITAL IMPROVEMENTS AND, OTHER
MATTERS PROPERLY RELATING THERETO.
WHEREAS, counties currently impose a base excise tax on each real transaction at the rate
of one and twenty-eight hundreths percent (1.28 %) of the selling price, pursuant to chapter 82.45
RCW, which is sent to the State - none of the base excise tax monies are directly available for use by
local government, including counties; and
WHEREAS, pursuant to RCW 82.46.010, Grant County previously adopted a county -wide
excise tax of one quarter of one percent (.251/9) on real estate transactions in the unincorporated areas
of Grant County, for purposes of capital improvements; and
WHEREAS, Grant County has identified in an adopted budget the capital projects funded in
whole or in part from the proceeds of the tax authorized in Ordinance/Resolution Nos. 99 -202 -CC,
pursuant to RCW 82.46.010; and
WHEREAS, Grant County recognizes the need for, and/or requirement of, further
technological improvements to, among others, the court systems and, the budget and planning
processes; and
WHEREAS, all counties such as Grant County that are required to plan under the Growth
Management Act have the authority granted by the Legislature to levy a second one quarter of one
percent (.25%) on real estate transactions for purposes of capital projects, pursuant to RCW
82.46.035(2); and
WHEREAS, this new revenue may only be used by counties for local capital improvements
and projects, and/or for any capital purpose identified in a capital improvements plan, to promote the
public health, safety and welfare; and
WHEREAS, the Board of County Commissioners has found and determined that Grant
County will benefit from increased funding for local capital improvements and projects. NOW,
THEREFORE,
AN ORDINANCE IMPOSING AN ADDITIONAL EXCISE TAX ON REAL ESTATE
TRANSACTIONS FOR PURPOSES OF FINANCING CAPITAL IMPROVEMENTS - 1
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BE IT ORDAINED by the Board of County Commissioners of Grant County:
Section 1. Tax Rate: There shall be placed an additional excise tax on each sale of real
property in the unincorporated areas of Grant County at the rate of one-quarter of one percent
(0.25%) of the selling price, pursuant to RCW 82.46.035(2), which shall be collected in addition to
the base excise tax collected pursuant to chapter 82.45 RCW and, the previously imposed one-
quarter of one percent (0.25%) tax on the selling price of real property in the unincorporated areas of
Grant County, pursuant to RCW 82.46.010.
Section 2. Tax Use: Proceeds from this additional tax shall be deposited into a separate
account in the county capital improvements fund and expended as authorized by law under RCW
82.46.035(5).
Section 3. Effective Date: This ordinance shall take effect the I" day of September, 2005.
A public hearing was held on the above ordinance at 10:30 am on the 28th day of June 28, 2005.
NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY
COMMISSIONERS pass and adopt this ordinance/resolution on the 28`h day of June, 2005.
DATED this J" day of d4md, 2005.
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTON
C. Allison, Chair
Detqjah Kay MooreeNl4mber
B. Stevens, Member
PUBLISHED: 06/17/05; 06/24/05
AN ORDINANCE IMPOSING AN ADDITIONAL EXCISE TAX ON REAL ESTATE
TRANSACTIONS FOR PURPOSES OF FINANCING CAPITAL IMPROVEMENTS -2
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