Madera County Municipal Code Ch. 3.12 Documentary Transfer Tax

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Editor's note— Ord. No. 323B, § 1, adopted December 10, 2019, amended Chapter 3.12 in its entirety to read as herein set out. Former Chapter 3.12, §§ 3.12.010—3.12.170, pertained to similar subject matter, and derived from Ord. No. 323, 1968 and Ord. No. 323-A-l, 1971.

This chapter shall be known as the "real property transfer tax ordinance of the County of Madera." It is adopted pursuant to the Documentary Transfer Tax Act (Revenue and Taxation Code Section 11901 et seq.).

(Ord. No. 323B, § 1, 12-10-19).

There is hereby 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 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. No. 323B, § 1, 12-10-19).

Filing, recording, and processing fees shall be charged by respective departments according to their respective fee schedules as listed on the county's website and as may be modified from time to time.

(Ord. No. 323B, § 1, 12-10-19).

A. The tax imposed by Section 3.12.020 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.

B. The tax imposed by this chapter is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid thirty days later.

C. The tax imposed by this chapter is due and payable upon receipt of a notice of tax for transfers done with no recorded documentation. Notice shall provide an option for the payer to pay the total amount in full or for the tax to be added to the supplemental tax bill. Payers who do not respond by the date stated on the notice shall default to having the total be included on the property tax bill. Such notice shall be furnished within eight years of the change in ownership event.

D. The county recorder may accept partial payments of taxes due. The difference between the amount paid by the person liable for the tax and the total amount due shall be treated as a delinquent tax and shall be subject to penalties and interest on the unpaid balance under this chapter. Partial payments shall be applied first to administrative collection costs, interest, penalties, and other costs and charges, in that order, and the balance, if any, shall be applied to the taxes due.

(Ord. No. 323B, § 1, 12-10-19).

Documentary transfer tax is imposed when change of ownership occurs in any of the following:

A. Change in control of a legal entity.

1. When a corporation, partnership, limited liability company, other legal entity, or any other person obtains control through direct or indirect ownership or control of more than fifty percent of the voting stock of any corporation, or obtains a majority ownership interest in any partnership, limited liability company, or other legal entity through the purchase or transfer of corporate stock, partnership, or limited liability company interest, or ownership interests in other legal entities, including any purchase or transfer of fifty percent or less of the ownership interest through which control or a majority ownership interest is obtained, the purchase or transfer of that stock or other interest shall be a change of ownership of the real property owned by the corporation, partnership, limited liability company, or other legal entity in which the controlling interest is obtained.

2. When an owner of a majority ownership interest in any partnership obtains all of the remaining ownership interests in that partnership or otherwise becomes the sole partner, the purchase or transfer of the minority interests, subject to the appropriate application of the step-transaction doctrine, shall not be a change in ownership of the real property owned by the partnership.

B. If property is transferred to a legal entity in a transaction excluded from change in ownership by paragraph (2) of subdivision (a) of Section 62 of the Revenue and Taxation Code, then the persons holding ownership interests in that legal entity immediately after the transfer shall be considered the "original co-owners."

Whenever shares or other ownership interests representing cumulatively more than fifty percent of the total interests in the entity are transferred by any of the original co-owners in one or more transactions, a change in ownership of that real property owned by the legal entity shall have occurred, and the property that was previously excluded from change in ownership under the provisions of paragraph (2) of subdivision (a) of Section 62 of the Revenue and Taxation Code shall be reappraised.

The date of reappraisal shall be the date of the transfer of the ownership interest representing individually or cumulatively more than fifty percent of the interests in the entity.

A transfer of shares or other ownership interests that results in a change in control of a corporation, partnership, limited liability company, or any other legal entity is subject to reappraisal as provided in subdivision (a) rather than this subdivision.

C. The county recorder shall send out a notice of documentary transfer tax due pursuant to Section 3.12.040.

(Ord. No. 323B, § 1, 12-10-19).

The transfer of any mobile home installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this chapter.

(Ord. No. 323B, § 1, 12-10-19).

Any tax imposed pursuant to this chapter shall apply with respect to any deed, instrument or writing which creates, terminates, or transfers a leasehold interest having a remaining term (including renewal options) of thirty-five years or more.

(Ord. No. 323B, § 1, 12-10-19).

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

(Ord. No. 323B, § 1, 12-10-19).

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. No. 323B, § 1, 12-10-19).

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:

A. Confirmed under the Federal Bankruptcy Act, as amended;

B. Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in Section 101 of Title 11 of the United States Code, as amended;

C. Approved in an equity receivership proceeding in a court involving a corporation, as defined in Section 101 of Title 11 of the United States Code, as amended; or

D. Whereby a mere change in identity, form or place of organization is effected. Subsections A to D, inclusive, of this section 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. No. 323B, § 1, 12-10-19).

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:

A. 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;

B. Such order specifies the property which is ordered to be conveyed;

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

(Ord. No. 323B, § 1, 12-10-19).

A. 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 otherwise, 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 continues to hold the realty concerned.

B. 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, the 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.

C. Not more than one tax shall be imposed pursuant to this chapter by a county, city and county, or city 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 at the time of such termination.

D. No tax shall be imposed pursuant to this part 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 proportional 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. No. 323B, § 1, 12-10-19).

A. The purchase or transfer of ownership interests in legal entities, such as corporate stock or partnership or limited liability company interests, not taxed under Section 3.12.050, shall not be deemed to constitute a transfer of the real property of the legal entity for purposes of collecting documentary transfer tax. This chapter is applicable to the purchase or transfer of ownership interests in a partnership without regard to whether it is a continuing or a dissolved partnership.

B. Any corporate reorganization, where all of the corporations involved are members of an affiliated group, and that qualifies as a reorganization under Section 368 of the United States Internal Revenue Code and that is accepted as a nontaxable event by similar California statutes, or any transfer of real property among members of an affiliated group, or any reorganization of farm credit institutions pursuant to the federal Farm Credit Act of 1971 (Public Law 92-181), as amended, not taxed under Section 3.12.050, shall not be a change of ownership or deemed to constitute a transfer of the real property of the legal entity for purposes of this chapter. The taxpayer shall furnish proof, under penalty of perjury, to the assessor that the transfer meets the requirements of this section.

For purposes of this section, "affiliated group" means one or more chains of corporations connected through stock ownership with a common parent corporation if both of the following conditions are met:

1. One hundred percent of the voting stock, exclusive of any share owned by directors, of each of the corporations, except the parent corporation, is owned by one or more of the other corporations.

2. The common parent corporation owns, directly, one hundred percent of the voting stock, exclusive of any shares owned by directors, of at least one of the other corporations.

(Ord. No. 323B, § 1, 12-10-19).

Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. Consideration, unpaid debt amount, and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.

(Ord. No. 323B, § 1, 12-10-19).

A. Any tax imposed pursuant to this part 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 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.

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. 323B, § 1, 12-10-19).

Any 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 agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.

(Ord. No. 323B, § 1, 12-10-19).

Any tax imposed pursuant to this part 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 instrumentality 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. No. 323B, § 1, 12-10-19).

Any tax imposed pursuant to this part 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. No. 323B, § 1, 12-10-19).

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 (Revenue and Taxation Code § 11901 et seq.) equal to one-half the amount specified in Section 3.12.020, a credit shall be granted against the taxes due under this chapter in the amount of the city's tax.

(Ord. No. 323B, § 1, 12-10-19).

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-controller the amounts of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. The auditor-controller shall allocate and distribute monthly said taxes as follows:

A. All moneys which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county;

B. All moneys 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 (Revenue and Taxation Code Section 11901 et seq.) shall be allocated one-half to such city and one-half to the county;

C. 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 said Part 6.7 (Revenue and Taxation Code Section 11901 et seq.) shall be allocated to the County;

D. 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. No. 323B, § 1, 12-10-19).

A. The recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party determining the tax or his or her agent, shall appear on the face of the document in compliance with Section 11932, and the recorder may rely on that declaration if the recorder has no reason to believe that the full amount of the tax due has not been paid. The recorder may rely on this declaration if the recorder has no reason to believe that the full amount of the tax due has not be paid. The declaration shall include a statement that the consideration or value on which the tax due was computed either was, or was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. Failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument, or writing.

B. If the deed, instrument or writing by which any lands, tenements, or other realty sold within the County of Madera is granted, assigned, transferred, or otherwise conveyed is not recorded with the county recorder's office, the person who makes, signs, or issues such document or for whose benefit such document was made, signed, or issued, shall submit a declaration to the county recorder stating all relevant information that is necessary for the determination of the proper transfer tax pursuant to Revenue and Taxation Code Section 480 or, in lieu of submitting a declaration, the person who is charged with filing said document may submit LEOP documentation to satisfy this requirement. Such documentation must be filed within 90 days from the date the document effecting the transfer is delivered regardless of whether any transfer tax is due or paid.

(Ord. No. 323B, § 1, 12-10-19).

A. Whenever the county recorder has reason to believe that the full amount of tax due under this chapter has not been paid, they may, by notice served upon any person liable therefor, or not, require said person to furnish a true copy of available records relevant to the amount of the consideration or value of the interest or property conveyed. Notice may also be served on the county assessor's office pursuant to Revenue and Tax Code Section 408(b)(2) to disclose information, furnish abstracts, or permit access to all records for conducting an investigation to determine the imposition of a documentary transfer tax.

B. The county recorder may order the attendance before the county recorder of any person or person, whether liable for the tax imposed by this chapter or not, whom the county recorder believes may gave information relevant to enforcing compliance with this chapter.

C. If the taxpayer does not maintain records that are adequate to determine liability under this chapter, or following a request by the county recorder fails to produce such records in a timely fashion, the county recorder may determine the person's liability based upon any information in the county recorder's possession, or that may come into the county recorder's possession. Such determination shall be prima facie evidence of the person's liability in any subsequent administrative or judicial proceeding.

D. The county recorder may issue and serve subpoenas to carry power these provisions and may adopt and implement necessary and appropriate audit procedures.

(Ord. No. 323B, § 1, 12-10-19).

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 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. No. 323B, § 1, 12-10-19).

A. Deficiency Determinations. Whenever the county recorder has reason to believe that a person has failed to pay or has underpaid the tax imposed by this chapter, the county recorder may compute and determine any tax, penalty, or interest deficiency upon the basis of any information within the county recorder's possession or that may come into the county recorder's possession. The county recorder may make one or more deficiency determinations for the same deed, instrument or writing by which any lands, tenements, or other realty sold within Madera County is granted, assigned, transferred, or otherwise conveyed.

B. Deficiency Determinations; Notice. Upon making a determination pursuant to this section, the county recorder shall record the notice of deficiency determination, and shall give to the person or persons liable for the tax, and to the owner or owners of the real property described in the notice, as said owners are shown on the records of the county assessor, written notice of the county recorder's determination. Except in the case of fraud, intent to evade the tax imposed by this chapter, or the failure to either record the deed, instrument or writing effecting a transfer subject to the tax or file a declaration, in which case there is no statute of limitations, and unless the person liable for the tax has agreed in writing to extend the period for service of a notice of deficiency determination prior to such period expiring, every notice of a deficiency determination shall be served, in the manner provided by this chapter, within four years after the July 1 of the assessment year in which the property escaped taxation or was underassessed for transfers in ownership properly recorded. For changes in ownership not properly recorded, notice of deficiency determinations shall be served, in the manner provided by this chapter within eight years after the July 1 of the assessment year in which the property escaped taxation or was underassessed or such longer period as may be outlined by Revenue and Taxation Code Section 75.11(d)(3).

C. Deficiency Determinations; Content. The county recorder's notice of deficiency determination shall include the following information:

1. The amount of delinquent tax;

2. The interest that has accrued and shall continue to accrue on the delinquent tax;

3. The delinquency penalty then due;

4. The additional penalty that shall accrue if the tax is not paid by the date the deficiency determination is due and payable;

5. A description of the lands, property, or other realty sold that was transferred without full payment of tax; and

6. A notice that if the tax, penalties, and interest are not paid within thirty days after service of the notice of deficiency determination upon the person liable for the tax, the county recorder may commence collection actions for the tax, including, but not limited to, the lien proceedings under this chapter.

D. Deficiency Determinations; Due and Payable. The county recorder's deficiency determination shall be due and payable thirty days after service of the notice of deficiency determination upon the person liable for the tax. Notice shall provide an option for the payer to pay the total amount in full or for the tax to be added to the supplemental tax bill pursuant to Section 3.12.040(C).

E. Jeopardy Determinations.

1. Duty of County Recorder. If the county recorder believes that the collection of any tax imposed by this chapter will be jeopardized, in whole or in part, by delay, the county recorder shall serve notice upon the person determined to be liable therefor of his or her determination of jeopardy and of the tax required to be paid to the county, and demanding immediate payment thereof, together with any interest and penalty determined to be due. The county recorder may consider all facts and circumstances relevant to determining whether the collection of any tax will be jeopardized by delay, including, but not limited to, indications that the person liable for the tax intends or is taking action to discontinue business activities in the county, dissipate or otherwise remove assets from the county, or sell, exchange, assign, or otherwise dispose of personal or business income or property. The county recorder also may consider whether the person liable for the tax is insolvent or likely to become insolvent after the taxes at issue are assessed or collected; and whether the person liable for the tax is or has been uncooperative or unresponsive in connection with any investigation, examination, audit, deficiency determination, assessment, or collection action or procedure undertaken by the county recorder or treasurer-tax collector.

2. When Due and Payable. A jeopardy determination of tax, interest, or penalty is immediately due and payable upon the service of the notice of jeopardy determination on the person determined to be liable therefor. Prior to service of such notice, the county recorder or treasurer-tax collector may, notwithstanding the provisions of this chapter, record a lien in the amount due as set forth in the notice of jeopardy determination. Immediately upon service of such notice, the treasurer-tax collector may, notwithstanding the provisions of this chapter, commence lien proceedings under this chapter, seek relief in a court of law, and/or may commence a collection action in any court having jurisdiction over the matter.

3. Service of Notice. Service of notice of a jeopardy determination shall be provided in the manner set forth in this chapter.

4. Effect of Non-Payment. If the amount specified in the jeopardy determination is not paid within fifteen days after service of notice thereof upon the person against whom the determination is made, the additional ten percent penalty provided in this chapter shall attach to the tax or the amount of the tax required to be collected, regardless of the number of days that have passed since the date of the original delinquency.

F. Effect of County Recorder's Determination. The county recorder's issuance of a notice of deficiency determination or a notice of jeopardy determination with respect to any document or transaction, or the county recorder's failure to issue such a notice, may not be treated as precedent for the treatment of any future document or transaction. The county recorder's issuance of a deficiency determination or a jeopardy determination to a person for a document or transaction shall not bar the county recorder from making further determinations regarding the liability of the person for that document or transaction.

(Ord. No. 323B, § 1, 12-10-19).

A. Initiating Lien Proceedings. If the full amount of the delinquent tax, penalties, and interest is not paid within thirty days after service of the notice of deficiency determination, the county recorder, within one year of the deficiency determination becoming due and payable, may report the delinquency to the board of supervisors ("the board") and request the board to initiate proceedings to impose a lien for the total unpaid balance against the real property that was transferred by the document delivered without full payment of tax. Said report shall, for each delinquent account, contain the names of the persons liable for the tax, the total amount due, including delinquent taxes, penalties, and interest, a description of the lands, tenements, or other realty sold that was transferred by the document delivered without full payment of tax, and the date on which the county recorder served its notice of deficiency determination. Upon receipt of such report the board shall fix a time and place for hearing the report and any protests or objections thereto and shall cause notice of the hearing to be mailed not less than ten days prior to the date of hearing to each person liable for the tax and to the owner or owners of the real property described in the recorded notice of deficiency determination.

B. Hearing. At the time so fixed, the board shall meet to hear the report and any protests or objections thereto. The board may make such revisions, corrections, or modifications of the report as it may deem just; and in the event that the board is satisfied with the correctness of the report (as submitted or as revised, corrected, or modified), it shall be confirmed. The decision of the board on the report and on all protests or objections thereto shall be final and conclusive; provided, however, any delinquent account may be removed from the report by payment in full at any time prior to confirmation of the report. The clerk of the board shall cause the confirmed report to be verified in a form sufficient to meet recording requirements.

C. Special Assessment Lien. Upon confirmation of the report by the board, the unpaid balance reported therein, including tax, penalties, and interest, shall constitute a special assessment against the real property that was transferred by the document delivered without full payment of tax; provided, however, that the special assessment, and the lien created thereby, shall attach only to interests in the property that were held, on the date the notice of deficiency determination was recorded, by persons liable for the tax. Each such assessment shall be subordinate to all existing special assessment liens previously imposed upon such parcels and paramount to all other liens except those for state, county, and municipal taxes with which it shall be in parity. The lien shall continue until the assessment and all interest and penalties due and payable thereon are paid. All laws applicable to the levy, collection, and enforcement of municipal taxes shall be applicable to said special assessment. The clerk of the board shall give notice of the confirmation of the report to each person liable for the tax and to the owner or owners of the real property described in the recorded notice of deficiency determination and shall cause the confirmed and verified report to be recorded in the county recorder's office and the special assessment lien on each parcel of property described in the report shall thereupon secure an additional charge for administrative expenses of fifty dollars or ten percent of the unpaid balance, whichever is higher. An action to set aside the special assessment and the lien created thereby shall be commenced within one year from and after the date that notice of the confirmation of the report was given to the persons liable for the tax and to the property owners.

D. Filing with Auditor-Controller and Treasurer-Tax Collector. The clerk of the board shall file a certified copy of each confirmed report with the auditor-controller and treasurer-tax collector within ten days after confirmation of the report, whereupon it shall be the duty of said officers to add the amount of each special assessment to the next regular bill for taxes levied for municipal purposes against the respective parcels of property described in the confirmed report.

E. Payment of Special Assessment. On payment to the treasurer-tax collector of the special assessment, including delinquent taxes, accrued penalties, interest, and the administrative expense charge authorized by this chapter, the treasurer-tax collector shall cause a release of lien to be recorded with the county recorder and shall pay the statutory recording fee from the administrative expense charge. Except for the fee paid to record the release of lien, all sums collected by the treasurer-tax collector pursuant to this chapter shall be deposited to the general fund.

(Ord. No. 323B, § 1, 12-10-19).

A. Penalties.

1. Delinquency Penalties. If any tax is not paid prior to becoming delinquent, a delinquency penalty of twenty-five percent of the amount of tax due shall accrue. In the event only a portion of the tax is unpaid prior to becoming delinquent, the penalty shall accrue only as to the portion remaining unpaid. An additional penalty of ten percent shall accrue if the tax remains unpaid on the ninetieth day following the date of the original delinquency.

2. Penalties for Fraud or Intent to Evade Tax. When the county recorder determines that the failure of any person to timely pay any tax due under this chapter was attributable to fraud or an intent to evade this chapter, the county recorder shall impose a penalty in the amount of fifty percent of the amount of the unpaid tax. This penalty shall be in addition to the penalty imposed under this subsection and any other fines, penalties, or other charges imposed by law.

B. Interest. Interest shall accrue at the rate of one percent a month, or fraction thereof, on the amount of delinquent tax, exclusive of penalties and interest, from the date the tax becomes delinquent to the date of payment.

C. Penalties and Interest Part of Tax. Interest and penalties accrued shall become part of the tax.

(Ord. No. 323B, § 1, 12-10-19).

Any notice required to be given hereunder by the county recorder or the board of supervisors to any person shall be sufficiently given or served if it is personally served upon such person or if it is deposited, postage prepaid, in a post office letter box addressed to the person at the address for such person given on a declaration, a deed, instrument or writing subject to the tax, a refund claim form, or written protests or objections to a report of delinquency filed for or on behalf of the person or, if no such address is available, to the person at the official address maintained by the county assessor for mailing of tax bills levied against the real property that was transferred without full payment of tax or, if no such address is available, to the person at the address of said real property. In the case of service by mail, the service is complete at the time of deposit with the United States Postal Service.

(Ord. No. 323B, § 1, 12-10-19).

A. The amount of any tax, penalty, or interest imposed by this chapter shall be deemed a debt owed to the County of Madera. Any person owing the tax shall be liable in an action brought in the name of the County of Madera for the recovery of such debt. In such action a reasonable attorney's fee shall be awarded the plaintiff. The provisions of this section shall not be deemed a limitation upon the right of the County of Madera to bring any other action, whether criminal, legal, or equitable, based upon the failure to pay the tax, penalty, or interest imposed by this chapter or the failure to comply with any of the provisions hereof.

B. Filing a Legal Action.

1. If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the treasurer-tax collector, the treasurer-tax collector may bring an action in the courts of this state, or any other state, or of the District of Columbia, or of the United States and its territories or possessions, or any other forum where permitted by law to recover in the name of the county any amount of the unpaid taxes, together with penalties, interest, and costs, including reasonable attorneys' fees.

2. In any action filed pursuant to this section, the complaint shall attach a certificate executed by the treasurer-tax collector or his or her representative that contains the following information:

a. The name of the person liable for the tax;

b. A description of the lands, property, or other realty sold that was chapter shall be deemed a debt owed to the County of Madera. Any person owing the tax shall be liable in an action brought in the name of the County of Madera for the recovery of such debt. In such action, a reasonable attorney's fee shall be awarded the plaintiff;

c. The amount of the tax, penalty, and interest remaining unpaid as of the last day of the month prior to the month in which the complaint is filed; and

d. The fact that the county has complied with all provisions of this chapter in the computation and the levy of the tax, penalty, or interest.

3. In prosecuting such actions, the treasurer-tax collector shall be entitled to all of the provisional remedies provided by law. Any such action shall be commenced within three years from the date the deficiency determination issued under this chapter became due and payable.

C. If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the treasurer-tax collector, the treasurer-tax collector may record a tax lien with the county recorder, thereby creating a tax lien on all of the assessee's property and rights to property, including realty, personal property, and intangibles. The treasurer-tax collector may record or file such tax lien in the office of the recorder of any California county, with the California Secretary of State, and with any other California public entity that is otherwise authorized by law to record liens. The treasurer-tax collector may record or file such tax liens in any other office of any other jurisdiction as permitted by law. The tax lien shall identify the treasurer-tax collector as the lienor, and the amount of the lien. Simultaneously with the recording, a copy of the tax lien shall be mailed to or personally served upon the person determined to be liable for the tax at said person's last known address based upon the information contained in the county assessor records. The tax lien after recordation has the force, effect, and priority of a judgment lien and continues for ten years from the date of recording, unless sooner released or otherwise discharged.

(Ord. No. 323B, § 1, 12-10-19).

If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the treasurer-tax collector, the treasurer-tax collector may, not later than three years after the payment became delinquent or the notice of deficiency determination became due and payable, whichever is later, give notice thereof by mail or by personal service to any persons in the State of California having in their possession or under their control any credits or other personal property belonging to the delinquent person, or owing any debts to the delinquent person. After receiving such notice, the persons so notified shall, within five days of the receipt of the notice, advise the treasurer-tax collector by sworn writing of all such credits, personal property, or debts. Further, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the treasurer-tax collector consents to a transfer or disposition or until thirty days elapse after the person has advised the treasurer-tax collector in a sworn writing of all such credits, personal property, or debts. Unless otherwise required by law, if persons so notified transfer such assets in violation of the provisions of this section, they shall become indebted to the county for the value of the property transferred, or the amount owed to the county by the delinquent person, whichever is less.

(Ord. No. 323B, § 1, 12-10-19).

A. Any person or persons shall be guilty of a misdemeanor who:

1. Makes any oral misrepresentation to any employee of the county recorder's office of:

a. The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this chapter; or

b. Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this chapter; or

2. Makes any written misrepresentation of a material fact in any affidavit, declaration, or other writing that is required or may be required by this chapter; or

3. Furnishes to the county recorder's office any false record or documentary proof which misrepresents:

a. The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this chapter; or

b. Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this chapter.

B. No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the land, tenements, or other realty described in a document subject to the tax imposed by this chapter.

(Ord. No. 323B, § 1, 12-10-19).

The remedies, procedures, penalties, interest, collection costs, and other costs and charges, including reasonable attorneys' fees, provided in this chapter are cumulative, and may be pursued alternatively, concurrently, or consecutively as the county recorder and/or the treasurer-tax collector determine.

(Ord. No. 323B, § 1, 12-10-19).

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. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern.

The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.

(Ord. No. 323B, § 1, 12-10-19).

Claims for refunds of taxes imposed pursuant to this chapter 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.

(Ord. No. 323B, § 1, 12-10-19).