Chapter 3.65 REAL ESTATE EXCISE TAX This chapter is included in your selections. Sections: 3.65.010 Tax imposed. 3.65.020 Compliance with law. 3.65.030 Collection. 3.65.040 Distribution of proceeds. 3.65.050 Capital improvements fund. 3.65.060 Lien against property. 3.65.070 Obligation of seller. 3.65.080 Date payable. 3.65.090 Excessive and improper payments. 3.65.100 Referendum.