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3.40.030 Seller’s Obligation.
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The excise tax shall be the obligation of the seller of the real property 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. 1561, 1985) (Ord. 1561, 1985.)

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