This Article shall be known as the "Real Property Transfer Tax Ordinance of the County of Tulare." It is adopted pursuant to Part 6.7 (commencing with section 11901) of Division 2 of the Revenue and Taxation Code of the State of California.
There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of Tulare 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 ($100), a tax at the rate of Fifty five Cents ($.55) for each Five Hundred Dollars ($500) or fractional part thereof.
The tax imposed by section 1-05-1615 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.
The tax imposed pursuant to this Article shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment which is:
(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. Subdivisions (a) to (d), inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occur within five (5) years from the date of such confirmation, approval or change.
The tax imposed pursuant to this Article 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.
(c) 
Such conveyance is made in obedience to such order.
(a) 
In the case of any realty held by a partnership, no tax shall be imposed pursuant to this Article by reason of any transfer of an interest in the partnership or otherwise, if:
(1) 
Such partnership (or other partnership) is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1954.
(2) 
Such 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 Article, 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 Article by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
The tax imposed pursuant to this Article shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from a mortgagor or trustor as a result of or in lieu of a forfeiture; provided, however, that the tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and the costs 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.
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 (2) the amount specified in section 1-05-1615 of this Article, a credit shall be granted against the taxes due under this Article in the amount of the City's tax.
The County Clerk/Recorder/Assessor shall repurchase any unused documentary tax stamps sold by him prior to July 1, 1968. The Clerk/Recorder/Assessor shall accept in payment of the tax any such stamps affixed to a document offered for recordation and shall cancel the stamps so affixed.
The County Clerk/Recorder/Assessor shall administer this Article 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 of the State of California imposing a tax for which a credit is allowed by this Article. On or before the fifteenth day of each month the Clerk/ Recorder/Assessor shall report to the County Auditor the amounts of taxes collected during the preceding month pursuant to this Article and each such city ordinance. The Auditor shall allocate and distribute monthly said taxes as follows:
(a) 
All monies, which relate to transfers of real property located in the unincorporated territory of the County shall be allocated to the County.
(b) 
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 (2) to such City and one half (2) to the County.
(c) 
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.
(d) 
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.
(a) 
The Clerk/Recorder/Assessor shall not record any deed, instrument or writing subject to the tax imposed by this Article 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 Clerk/Recorder/ Assessor after the permanent record is made and before the original is returned as specified in section 27321 of the Government Code of the State of California.
(b) 
A declaration of the amount of tax due, signed by the person determining the tax or his agent, shall appear on the face of the document or on a separate paper in compliance with subsection(a) above, and the Clerk/Recorder/ Assessor may rely thereon, provided he has no reason to believe that the full amount of tax has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale.
(c) 
Every document subject to tax hereunder 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 said lands, tenements or other realty are located within a City in the County, the name of the City shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the County, that fact shall be set forth.
(d) 
The County Clerk/Recorder/Assessor shall require that each deed, instrument, or writing by which lands, tenements, or other realty is sold, granted, signed, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number shown upon the latest equalized County assessment roll.
Claims for refunds of taxes imposed pursuant to this Article 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 of the State of California.
In the administration of this Article the Clerk/Recorder/Assessor 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 Article, the determination of what constitutes "realty" shall be determined by the definition or scope of that term under State law.
Whenever the County Clerk/Recorder/Assessor has reason to believe that the full amount of tax due under this Article has not been paid, he may, by notice served upon any person liable therefore, 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.
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 Article and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this Article shall be guilty of a misdemeanor and shall be punishable as provided in section 125 of this Ordinance Code. No person or persons shall be liable, either civilly or 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 Article.