Article III — DOCUMENTARY TRANSFER TAX
Lake County Municipal Code · 2026-09 edition · updated 2026-10-02 · Lake County
Sec. 18-24. - Title.¶
24.1 This article shall be known as the "Real Property Transfer Tax Article of the County of Lake".¶
Sec. 18-25. - Declaration.¶
25.1 Pursuant to the authority of Section 11901 et seq.¶
25.2 The transfer of any mobile home installed on a foundation system, pursuant to…¶
25.3 The tax imposed by provision 25.1 shall be paid by any person who makes, signs, or…¶
Sec. 18-26. - Exemptions.¶
26.1 The tax imposed pursuant to this article shall not apply to any instrument in…¶
26.2 Any deed, instrument, or writing to which the United States or any agency or…¶
26.3 The tax imposed pursuant to this article shall not apply to the making, delivering…¶
26.4 Subdivisions (a) to (d), inclusive, of provision 26.3 of this section shall only…¶
26.5 The tax imposed pursuant to this article shall not apply to the making or delivery…¶
26.6 In the case of any realty held by a partnership, no tax shall be imposed pursuant…¶
26.7 If there is a termination of any partnership within the meaning of Section 708 of…¶
26.8 Not more than one tax shall be imposed pursuant to this article by reason of a…¶
26.9 Any tax imposed pursuant to this article shall not apply with respect to any deed,…¶
26.10 [Deeds, instruments transferring, dividing community property:]¶
Sec. 18-27. - Credits.¶
27.1 If the legislative body of any city in the county imposes a tax pursuant to Part…¶
Sec. 18-28. - Administration.¶
28.1 The County Recorder shall administer this article and shall also administer any…¶
28.2 On or before the fifteenth day of the month the recorder shall report to the…¶
28.3 The Auditor-Controller shall allocate and distribute monthly said taxes as follows:¶
28.4 The Recorder shall not record any deed, instrument or writing subject to the tax…¶
28.5 When a deed, instrument, or other writing that is subject to a tax imposed by the…¶
28.6 Every document subject to tax hereunder which is submitted for recordation shall…¶
28.7 Claims for refunds of taxes imposed pursuant to this article shall be governed by…¶
28.8 In the administration of this article the recorder shall interpret its provisions…¶
28.9 Whenever the County Recorder has reason to believe that the full amount of tax due…¶
28.10 Assessor's Parcel Number.¶
Sec. 18-29. - Penalties.¶
29.1 Any person or persons who makes, signs, issues or accepts or causes to be made,…¶
29.2 No person or persons shall be liable, either civilly or criminally, for any…¶
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