TAXATION ‑- REAL ESTATE EXCISE TAX ‑- SALE ‑- AUTHORITY OF COUNTY COMMISSIONERS TO ALTER DEFINITION The board of county commissioners does not have the authority by ordinance or resolution to alter the definition of "sale" as it appears in chapter 28.45 RCW so as to exempt a transfer by a property owner to a corporation in which he holds more than a designated portion of the capital stock.