There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the county is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
(Prior code §2-354)
The tax imposed by Section 4.12.010 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
(Prior code §2-354.1)
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 shall be exempt from any tax imposed pursuant to this chapter when the exempt agency is acquiring title.
(Prior code §2-354.3)
The tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
A. 
Confirmed under the Federal Bankruptcy Act, as amended;
B. 
Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;
C. 
Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
D. 
Whereby a mere change in identity, form or place of organization is effected.
Subsections A through D of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.
(Prior code §2-354.4)
The tax imposed pursuant to this code shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:
A. 
The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
B. 
Such order specifies the property which is ordered to be conveyed; and
C. 
Such conveyance is made in obedience to such order.
(Prior code §2-354.5)
A. 
In the case of any realty held by a partnership, no tax shall be imposed pursuant to this chapter by reason of any transfer of an interest in the partnership or otherwise, if:
1. 
The partnership (or other partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and
2. 
The continuing partnership continues to hold the realty concerned.
B. 
If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this chapter, the partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by the partnership at the time of the termination.
C. 
Not more than one tax shall be imposed pursuant to this chapter by reason of a termination described in subsection B of this section, and any transfer pursuant thereto, with respect to the realty held by the partnership at the time of chapter termination.
(Prior code §2-354.6)
If the legislative body of any city in the county imposes a tax pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code equal to one-half the amount specified in Section 4.12.010, a credit shall be granted against the taxes due under this code in the amount of the city's tax.
(Prior code §2-354.7)
The recorder shall repurchase any unused documentary tax stamps sold by him prior to July 1, 1968. The recorder shall accept in payment of the tax any such stamps affixed to a document offered for recordation and shall cancel the stamps so affixed.
(Prior code §2-354.8)
A. 
The county recorder shall administer this chapter and shall also administer any ordinance adopted by any city in the county pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code imposing a tax for which a credit is allowed by this code.
B. 
On or before the fifteenth day of the month the recorder shall report to the county auditor the amounts of taxes collected during the preceding month pursuant to this chapter and each such city ordinance.
1. 
All monies which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county;
2. 
All monies which relate to transfers of real property located in a city in the county which has imposed a tax pursuant to said Part 6.7 shall be allocated one-half to such city and one-half to the county;
3. 
All monies which relate to transfers of real property located in a city in the county which imposes a tax on transfers of real property not in conformity with said Part 6.7 shall be allocated to the county; and
4. 
All monies which relate to transfers of real property in a city in the county which does not impose a tax on transfers of real property shall be allocated to the county.
(Prior code §2-354.9)
A. 
The recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax is paid. If the party submitting the document so requests, the amount of tax due shall be shown on a separate paper which shall be affixed to the document by the recorder after the permanent record is made and before the original is returned as specified in Section 27321 of the Government Code.
B. 
Every document subject to tax under this chapter which is submitted for recordation shall show on the face of the document or in a separate document the amount of taxes due under this chapter and the recorder may rely thereon.
C. 
Every document subject to tax under this chapter which is submitted for recordation shall show on the face of the document or in a separate document the location of the lands, tenements or other realty described in the document. If the lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If the lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.
(Prior code §2-354.10)
Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code.
(Prior code §2-354.11)
Whenever the county recorder has reason to believe that the full amount of tax due under this chapter has not been paid, he may, by notice served upon any person liable therefor, require him to furnish a true copy of his records relevant to the amount of the consideration or value of the interest or property conveyed.
(Prior code §2-354.13)
Any person or persons who makes, signs, issues or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this code shall be guilty of a misdemeanor.
(Prior code §2-354.14)
Each deed, instrument or writing by which lands, tenements or other realty is sold, granted, assigned, transferred, or otherwise conveyed, shall have the assessment roll parcel number noted upon it or, if the writing is a court document which cannot be altered by such additions, upon an attachment thereto. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number. The recorder shall not record any such deed, instrument or writing not having the assessment roll parcel number noted upon it unless the person submitting the document for recording declares, under penalty of perjury, that he is unable to determine such number from the records available to him in the recorder's office; provided, however, the deed, instrument or writing shall be recorded without such number or declaration if it is mailed to the recorder by a person whose return mailing address is out of the county. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.
(Prior code §2-354.15; Ord. NS 1018 §1, 1981)