Escondido Municipal Code Div. 1 Generally

The county recorder shall administer this article in conformity with the provisions of Parts 6 and 7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto.

(Code 1957, § 2909)

There is hereby 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 $100, a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.

(Code 1957, § 2902)

Any tax imposed pursuant to section 25-52 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.

(Code 1957, § 2903)

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.

(Code 1957, § 2909.1)

§ 25-55. through § 25-59. (Reserved)