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Any taxes imposed under SCC 4.12.005 shall be paid to and collected by the county treasurer. The treasurer shall act as agent for any city within the county imposing a tax authorized by section 11(1), Engrossed Senate Bill No. 4972, Laws of 1982, ex. sess. The county treasurer shall also cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in case of used mobile home sales. Receipt issued by the county treasurer for payment of the tax imposed by SCC 4.12.005 shall be evidence of satisfaction of the lien imposed in SCC 4.12.025 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 imposed by SCC 4.12.005 may be accepted by the county auditor for filing or recording until the tax is paid and a tax 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 treasurer. (Added by Ord. 82-041 § 2, May 6, 1982).