Lake County Municipal Code § 28.3 The Auditor-Controller shall allocate and distribute monthly said taxes as follows

of the Revenue and Taxation Code, there is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of Lake 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 (100) dollars a tax at the rate of fifty-five (55) cents for each five hundred (500) dollars or fractional part thereof.

(Ord. No. 510, § 2, 1967)

25.2 The transfer of any mobile home installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code of the State of California, and subject to local property taxation shall be subject to the requirements of section 18-25.1.

(Ord. No. 1409, § 2, 9-11-84)

(Ord. No. 510, § 3, 1967; Ord. No. 1409, § 1, 9-11-84)

(Ord. No. 510, § 5, 1967; Ord. No. 1409, § 3, 9-11-84)

(a) Confirmed under the Federal Bankruptcy Act, as amended;

(Ord. No. 510, § 6, 1967)

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

(Ord. No. 510, § 6, 1967)

(c) 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

(Ord. No. 510, § 6, 1967)

(d) Whereby a mere change in identity, form or place of organization is effected.

(Ord. No. 510, § 6, 1967)

(a) The order of the Securities and Exchange Commission is 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;

(Ord. No. 510, § 7, 1967)

(b) Such order specifies the property which is ordered to be conveyed;

(Ord. No. 510, § 7, 1967)

(c) Such conveyance is made in obedience to such order.

(Ord. No. 510, § 7, 1967)

(a) Such partnership (or other partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954.

(Ord. No. 510, § 8, 1967)

(b) Such continuing partnership continues to hold the realty concerned.

(Ord. No. 510, § 8, 1967)

(a) Any tax imposed pursuant to this article 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, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to Part 5 (commencing with Section 4000) of Division 4 of the Civil Code, or by 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.

(b) 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. No. 1409, § 5, 9-11-84)

(Ord. No. 510, § 11, 1967; Ord. No. 1409, § 7, 9-11-84)

(Ord. No. 518, § 3, 1968; Ord. No. 1409, § 8, 9-11-84)

(a) All monies which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county.

(Ord. No. 510, § 11, 1967)

(b) All monies which relate to transfers of real property located in a city in the county which has imposed a tax pursuant to said Part 6.7 shall allocate one-half to such city and one-half to the county.

(Ord. No. 510, § 11, 1967)

(c) All monies 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 said Part 6.7 shall be allocated to the county.

(Ord. No. 510, § 11, 1967)

(d) All monies 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. No. 510, § 11, 1967; Ord. No. 1409, § 9, 9-11-84)

(Ord. No. 518, § 4, 1968; Ord. No. 1409, § 10, 9-11-84)

(a) Every deed, instrument or writing by which lands, tenements or other realty in Lake County is sold, granted, assigned, transferred or otherwise conveyed shall have noted thereon its assessor's parcel number. The recorder shall not record any such deed, instrument or writing unless the assessor's parcel number is noted on it. The person who requests that such a document be recorded is charged with providing the recorder with the correct assessor's parcel number.

(b) The number required by this section shall be used solely for administrative and procedural purposes. It shall not constitute proof of title. In the event of conflicts, the stated legal description shall govern.

(c) The validity of any such deed, instrument or writing shall not be affected by the fact that the assessor's parcel number noted on it is erroneous or is omitted, and no liability shall attach to any person for such an error or omission.

(Ord. No. 1224, § 1, 12-15-81)