This chapter shall be known as the "real property transfer tax ordinance of the county." It is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code.
(Ord. 149 § 1, 1967)
Editor's Note: Treasurer-Collector, see Ch. 2.12 of this code.
There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be 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 one hundred dollars, a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
For purposes of this section, the definition of "realty sold" includes, but is not limited to, a change in ownership as currently set forth in Part 0.5, commencing with Section 60 of Division 1 of the Revenue and Taxation Code, with special reference to Section 64(c) and 64(d). For the purposes of this chapter "lien or encumbrances" means third-party liens or encumbrances that are not accounted for in the financing of the property transaction, but does not mean financing mechanisms for the property transfer, such as the purchaser assuming a mortgage or loan on the property held by the seller.
(Ord. 149 § 2, 1967; Ord. 1210 § 1, 2017)
The tax imposed by Section 3.24.020 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.
(Ord. 149 § 3, 1967)
A.
Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt except to the extent any such instrument includes a transfer of a beneficial interest in the lands, tenements, or realty and/or is intended to result in a transfer or beneficial ownership in the lands, tenements, or realty.
B.
Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or writing transferred to a beneficiary or mortgagee, which is taken directly 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. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.
(Ord. 149 § 4, 1967; Ord. 1210 § 1, 2017)
A.
The United States or any agency or instrumentality thereof, any state or territory or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.
B.
The tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the state of California, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to an agreement whereby the purchaser agrees to immediately re-convey the realty to the exempt agency.
(Ord. 149 § 5, 1967; Ord. 1210 § 2, 2017)
The tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan or 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 Section 101 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 Section 101 of Title 11 of the United States Code as amended; or
E.
The tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument or other writing by which the state of California, any political subdivision thereof, or agency or instrumentality of either thereof, conveys to a nonprofit corporation realty the acquisition, construction, or improvement of which was financed or refinanced by obligations issued by the nonprofit corporation on behalf of a governmental unit, within the meaning of Section 1.103-1(b) of Title 26 of the Code of Federal Regulations.
(Ord. 149 § 6, 1967; Ord. 1210 §§ 3, 4, 2017)
The tax imposed pursuant to this chapter 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 conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 78k 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;
C.
Such conveyance is made in obedience to such order.
(Ord. 149 § 7, 1967)
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:
B.
If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this chapter, such 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 such partnership at the time of such 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 such partnership at the time of such termination.
D.
No levy shall be imposed pursuant to this chapter by reason of any transfer between an individual or individuals and a legal entity or between legal entities that results solely in a change in method of holding title to the realty and in which proportional ownership interests in realty, whether represented by stock, membership interest, partnership interest, co-tenancy interest, or otherwise directly or indirectly, remain the same immediately after the transfer.
(Ord. 149 § 8, 1967; Ord. 1210 §§ 5—7, 2017)
The tax imposed pursuant to this chapter shall not apply to any deed, instrument or writing which transfers, divides or allocates community, quasi-community or quasi-marital property assets between spouses for purposes of effecting a division of the same, which is required by a judgment decreeing a dissolution 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 it is incorporated as part of any such judgment or order. In order to qualify for this exemption, the deed, instrument or writing shall include a written recital, signed by either spouse, stating that it is entitled to the exemption on this basis.
(Ord. 1210 § 8, 2017)
If the legislative body of any city in the county imposes a tax pursuant to and in conformance with Part 6.7 of Division 2 of the Revenue and Taxation Code equal to one-half the amount specified in Section 3.24.020, a credit shall be granted against the taxes due under this chapter in the amount of the city's tax.
(Ord. 149 § 9, 1967; Ord. 1210 § 9, 2017)
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 chapter.
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. The auditor shall allocate and distribute monthly the taxes as follows:
1.
All moneys which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county;
2.
All moneys 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 moneys 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;
4.
All moneys 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.
(Ord. 149 § 11, 1967; Ord. 159 § 3, 1968)
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 the 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.
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.
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.
(Ord. 149 § 12, 1967; Ord. 159 § 4, 1968)
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.
(Ord. 149 § 13, 1967; Ord. 159 § 5, 1968)
In the administration of this chapter the recorder shall interpret its provisions consistently with those documentary stamp tax regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the tax on conveyances and identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967; except that for the purposes of this chapter, the determination of what constitutes "realty" shall be determined by the definition or scope of that term under state law.
(Ord. 149 § 14, 1967; Ord. 159 § 5, 1968)
The recorder may rely on the declaration as to the amount of the tax due provided he or she has no reason to believe that the full amount of the tax due has not been paid. However, should the recorder become aware of information indicating that the full amount of the tax due has not been paid, prior to or after the recording of the deed, instrument, or writing subject to the tax imposed by this chapter, the recorder may, by notice served upon any person or entity liable therefor, require him, her or it to furnish a true copy of his, her or its records relevant to the amount of the consideration or value of the interest or property conveyed. The recorder may also demand that the person(s) and/or entity(ies) liable for the tax pay the full amount of tax due, and the recorder may pursue said demand by any and all lawful means.
(Ord. 149 § 15, 1967; Ord. 159 § 5, 1968; Ord. 1210 § 10, 2017)
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 chapter is guilty of a misdemeanor.
(Ord. 149 § 16, 1967; Ord. 159 § 5, 1968)
No person or persons shall be liable criminally for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this chapter.
(Ord. 149 § 17, 1967; Ord. 159 § 5, 1968)
A.
The amount of any tax imposed by this chapter shall be deemed a debt owed to the county. Any person or entity owing the tax shall be liable in an action brought in the name of the county for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action including criminal, civil, and equitable actions, based upon the failure to pay the tax imposed by this chapter or the failure to comply with any of the provisions hereof.
(Ord. 1210 § 10, 2017)