Chapter 3.28 REAL ESTATE EXCISE TAX This chapter is included in your selections. Sections: 3.28.010 One-quarter percent excise tax on real estate sales. 3.28.020 County to collect payment. 3.28.030 Tax is obligation of seller. 3.28.040 Tax lien on real property. 3.28.050 Duties of County Treasurer. 3.28.060 Payment due. 3.28.070 Refunds. 3.28.080 Penalty.