Chapter 3.12 — REAL PROPERTY TRANSFER TAX

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• For statutory provisions authorizing cities to impose a tax on transfers of real property, see Rev. and Tax. Code §11901 et seq.

The ordinance codified in this chapter shall be known as the "real property transfer tax ordinance." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the state.

(Ord. 57 §1, 1967).

There is imposed on each deed instrument or writing by which any lands, tenements or other realty sold within the city 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 twenty-seven and one half cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof.

(Ord. 57 §2, 1967).

Any tax imposed pursuant to Section 3.12.020 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. 57 §3, 1967).

Any tax imposed pursuant to this chapter shall not apply to instruments or writings excepted by Sections 11921 et seq. of the California Government Code.

(Ord. 133 §19, 1978; Ord. 57 §4, 1967).

The county recorder shall administer this chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto

(Ord. 57 §9, 1967).

Claims for refund 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 of the state.

(Ord. 57 §10, 1967).