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"transfer of real property" means and includes every grant, sale, exchange, assignment, quitclaim, contract for sale, or other conveyance of ownership in title to real property. the tax is one dollar per thousand dollars (or fraction thereof) of the selling price.
"selling price" means the value of consideration, in money or any other thing of value, which is paid, delivered, or contracted to be paid or delivered, in return for the transfer of real property. selling price includes the amount of cash and the amount of any lien, mortgage, contract, indebtedness...
https://www.co.washington.or.us/AssessmentTaxation/Recording/TransferTaxExemption/index.cfm