All costs associated with the sale of county property shall first be deducted from
the proceeds of sales and credited to the account from which the costs were paid.
The balance of the proceeds shall be credited to the account from which the purchase
price of the property was originally paid unless the board of county commissioners,
by motion, directs otherwise as to that portion of the proceeds which exceed the original
purchase price; provided, that the proceeds of sales of tax title property which has
been transferred to the county in its proprietary capacity shall be disbursed as required
by RCW 36.35.030; provided further, that in such cases, it shall be presumed that
the annual cost of managing each such parcel of property is one hundred dollars, unless
the board finds that such costs have been greater or lesser as to a particular parcel
of property.
