Alameda County Municipal Code Art. I General

This chapter shall be known as the real property transfer tax ordinance of the county of Alameda. It is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code.

(Prior gen. code § 2-29.01)

There is hereby imposed on each deed, instrument of 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 ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part thereof.

(Prior gen. code § 2-29.02)

The tax imposed by Section 2.04.020 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.

(Prior gen. code § 2-29.03)

A. Each deed, instrument or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred or otherwise conveyed shall have noted upon it the tax roll parcel number. The number shall be used only for administrative and procedural purposes and shall not be proof of title and in the event of any conflicts, the stated legal description noted upon the documents shall govern.

B. The validity of any document described in subsection A of this section shall not be affected if the tax roll parcel number noted thereon 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.

C. If the document describes a parcel which has been created by the division of an existing parcel and which at the time of the recording has not been given a separate parcel number, the document shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.

D. The recorder shall not record any deed, instrument or writing subject to the provisions of this section unless the document has noted upon it the tax roll parcel number.

(Prior gen. code § 2-29.04)