Fontana Municipal Code Div. 1 Generally

This article shall be known as the Real Property Transfer Tax Ordinance of the city. It is adopted pursuant to the authority contained in Revenue and Taxation Code div. 2, pt. 6.7 (§ 11901 et seq.).

(Code 1968, § 29-27)

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 any other person, by his 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 $100.00, a tax at the rate of 27.5 cents for each $500.00 or fractional part thereof.

(Code 1968, § 29-28)

Any tax imposed pursuant to section 10-257 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 document or instrument is made, signed or issued.

(Code 1968, § 29-29)

The county recorder shall administer this article in conformity with the provisions of Revenue and Taxation Code div. 2, pt. 6.7 (§ 11901 et seq.), and the provisions of any county ordinance adopted pursuant thereto.

(Code 1968, § 29-35)

Claims for refund of taxes imposed pursuant to this article shall be governed by the provisions of Revenue and Taxation Code div. 1, pt. 9, ch. 5 (§ 5096 et seq.).

(Code 1968, § 29-36)