Del Norte County Municipal Code § 3.12 Real Property Transfer Tax 3.12.10 Title 3.12.20 Rate 3.12.30 When Required…

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

(Ord. 68-1 § 13, 1968)

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.

(Ord. 68-1 § 2, 1968)

The tax imposed by Section 3.12.20 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. 68-1 § 3, 1968)

The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt.

(Ord. 68-1 § 4, 1968)

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.

(Ord. 68-1 § 5, 1968)

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:

1. Confirmed under the Federal Bankruptcy Act, as amended.

2. Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (in) of Section 205 of Title 11 of the United States Code, as amended.

3. 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

4. Whereby a mere change in identity, form or place of organization is affected. Subdivisions A to D inclusive, 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.

(Ord.68-1 § 6, 1968)

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:

1. 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.

2. Such order specifies the property, which is ordered to be con veyed.

3. Such conveyance is made in obedience to such order.

(Ord. 68-1 § 7, 1968)

1. In the case of any realty held by a partnership, or other entity treated as a partnership for federal income tax purposes, no tax shall be imposed pursuant to this chapter by reason of any transfer of an interest in the partnership or other entity or other wise, if:

   1. Such partnership or other entity treated as a partnership is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1986; and

   2. Such continuing partnership or other entity treated as a partnership continues to hold the realty concerned.

2. If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes, within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this chapter, such partnership or other entity 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 or other entity at the time of such termination.

3. Not more than one tax shall be imposed pursuant to this chapter by reason of a termination described in subsection B, and any transfer pursuant thereto, with respect to the realty held by such partnership, or other entity treated as a partnership, at the time of such termination.

4. 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 the method of holding title to the realty and in which proportion al ownership interests in the 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. 2000-010 §§ 8-11, 2000; Ord. 68-1 § 8, 1968)

The tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or writing to a beneficiary or mort gagee, which is taken from a mortgagor or trustee 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 mortgag ee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.

(Ord. 2000-010 § 12, 2000)

1. The tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasicommunity, or quasi- marital property which is required by a judgment decreeing a dissolution of the marriage 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 the written agreement is incorporated as part of any of those judgments or orders.

2. In order to qualify for the exemption provided in subdivision (A), the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to the exemption.

(Ord. 2000-010 §§ 13-15, 2000)

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 agree ment whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.

(Ord. 2000-010 § 16, 2000)

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 instru mentality 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. 2000-010 § 17, 2000)

The tax imposed pursuant to this chapter shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.

(Ord. 2000-010 § 18, 2000)

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 3.12.20, a credit shall be granted against the taxes due under this chapter in the amount of the city's tax.

(Ord. 68-1 § 9, 1968)

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.

(Ord. 68-11 § 2, 1968; Ord. 68-1 § 10, 1968)

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. 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 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 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. 68-11 § 3, 1968; Ord. 68-1 § 11, 1968)

1. 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 Govern ment Code.

2. 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 amount of taxes due under this chapter and the recorder may rely thereon.

3. 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 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.

4. 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.

(Ord. 81-26 § 1, 1981)

Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 4 (commencing with Section 5096) of Part 9 of Division I of the Revenue and Taxation Code.

(Ord. 68-11 § 5 (part), 1968; Ord. 68-1 § 13, 1968)

In the administration of this chapter the recorder shall interpret its provisions consistently with hose 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, what constitutes "realty" shall be determined by the definition or scope of that term under state law.

(Ord. 68-11 § 5 (part), 1968; Ord. 68-1 § 14, 1968)

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.

(Ord. 68-11 § 5 (part), 1968; Ord. 68-1 § 15, 1968)

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.

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 chapter.

(Ord. 68-11 § 5 (part), 1968; Ord. 68-1 § 16, 1968)