The ordinance codified in this chapter shall be known as the "Real Property Transfer Tax Ordinance."
(Ord. 41, 1967; Ord. 269-99)
Pursuant to the authority contained in Part 6.7 of Division 2, of the Revenue and Taxation Code, beginning with Section 11901, there is imposed on each deed, instrument or writing by which land, tenement, or other realty sold within the Town is transferred or conveyed to the purchaser or any other person, when the consideration or value of the interest conveyed (exclusive of the value of an encumbrance remaining at the time of sale) exceeds $100.00, a tax at the rate of one dollar and ten cents for each $1,000.00 or fractional part thereof. For purposes of this section realty sold is defined as a change of ownership as set forth in Part 0.5, commencing with Section 60 of Division 1 of the Revenue and Taxation Code with special reference to Sections 64(c) and 64(d).
(Ord. 41 1967; Ord. 269-99; Ord. 426-14)
The tax imposed under Section 3.20.020 shall be paid by the person who makes, signs or issues any instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
(Ord. 41, 1967; Ord. 269-99)
The tax imposed by this chapter shall not apply to the following:
A. 
Instrument to Secure Debt. Any instrument in writing given to secure a debt.
B. 
United States Agencies. Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party when the exempt agency is acquiring title.
C. 
Tax Foreclosures. Any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor, or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure.
D. 
Division of Community Property. Any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.
In order to qualify for the exemption provided in this subsection, the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument or other writing is entitled to the exemption.
E. 
Reorganization or Adjustment. A conveyance to make effective a plan of reorganization or adjustment:
1. 
Confirmed under the Federal Bankruptcy Act.
2. 
Approved in an equity receivership proceeding in a court involving a railroad, as defined in Section 101 of Title 11 of the United States Code.
3. 
Approved in an equity receivership proceeding in a court involving a corporation, as defined in Section 101 of Title 11 of the United States Code.
4. 
Where a mere change in identity, form or place of organization is effected.
5. 
Subdivisions 1 to 4 of this subsection shall apply only if the filing of instrument of transfer or conveyance occurs within five years from the date of confirmation, approval or change.
F. 
(Reserved)
G. 
Consistency with Napa County Code. In addition to any exceptions and exemptions set forth herein, all exemptions contained in the Napa County Code not set forth herein shall be deemed incorporated herein by this reference.
(Ord. 41 1967; Ord. 269-99; Ord. 426-14)
The County Recorder shall administer this chapter in conformity with Part 6.7 of Division 2 of the Revenue and Taxation Code and any County ordinance adopted pursuant to it.
(Ord. 41, 1967; Ord. 269-99)
A claim for refund of taxes imposed pursuant to this chapter is governed by Chapter 5 of Part 9 of Division 1 of the Revenue and Taxation Code, beginning with Section 5096.
(Ord. 41, 1967; Ord. 269-99)