Mariposa County Municipal Code § 3.28 Revenue And Finance

• 3.28.040 Tax Not Applicable To Secure A Debt

This chapter shall be known as the "documentary transfer tax regulations of the county of Mariposa." It is adopted pursuant to part 6.7 (commencing with section 11901) of Division 2 of the Revenue and Taxation Code and part 0.5, commencing with Section 60 of Division 1 of the Revenue and Taxation Code with special reference to sections 64(c)and 64(d).

HISTORY

Adopted by Ord. 295 Sec. 1 on 11/28/1967 Amended by Ord. 1110 Sec. I on 3/24/2015

There is 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(s) 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 dollars, a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof. For purposes of this section “realty sold” is defined as a change of ownership as set forth in part 0.5, commencing with section 60 of Division 1 of the Revenue and Taxation Code with special reference to sections 64(c) and 64(d).

HISTORY

Adopted by Ord. 295 Sec. 19 on 11/28/1967 Amended by Ord. 469 Sec. B (28) on 11/15/1977 Amended by Ord. 1110 Sec. I on 3/24/2015

The tax imposed by section 3.28.020 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for those who use or benefit the same is made, signed or issued.

HISTORY

Adopted by Ord. 295 Sec. 3 on 11/28/1967

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

HISTORY

Adopted by Ord. 295 Sec. 4 on 11/28/1967

Any deed, instrument, or writing to which the United States, or any agency or instrumentality thereof, is a party shall be exempt from any tax imposed pursuant to this chapter when be exempt agency is acquiring title.

HISTORY

Adopted by Ord. 295 Sec. 5 on 11/28/1967 Amended by Ord. 469 Sec. B (25) on 11/15/1977 3.28.060 Tax Not Applicable As Result Of Foreclosure

Any tax imposed by 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 in cost of foreclosure. Consideration, unpaid debt amount, and identification of grantee as beneficiary or mortgagee shall be noted on the deed, instrument, or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.

HISTORY

Adopted by Ord. 295 Sec. 19 on 11/28/1967 Amended by Ord. 469 Sec. B (28) on 11/15/1977 3.28.070 Tax Not Applicable Under Plan Of Reorganization Or Adjustment

1. 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:

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

   2. 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; or

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

   4. Whereby a mere change in identity, form or place of organization is affected.

2. Subdivision 1 to 4, 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.

HISTORY

Adopted by Ord. 295 Sec. 6 on 11/28/1967 Amended by Ord. 1110 Sec. I on 3/24/2015

3.28.080 (Reserved)

HISTORY

Adopted by Ord. 295 Sec. 7 on 11/28/1967 Amended by Ord. 1110 Sec. I on 3/24/2015

• 3.28.090 Tax Not Applicable By Reason Of Transfer Of Interest In Partnership

  1. In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant to this part by reason of any transfer of an interest in the partnership or other entity or otherwise, if both of the following:

  2. Such partnership (or other entity) is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1986; and

  3. Such continuing partnership continues to hold the realty concerned.

HISTORY

Adopted by Ord. 295 Sec. 8 (a) on 11/28/1967

Amended by Ord. 1110 Sec. I on 3/24/2015

• 3.28.100 Partnership--Termination--Conveyance Of Realty

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 part, 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 the partnership or other entity at the time of termination.

HISTORY

Adopted by Ord. 295 Sec. 8(b) on 11/28/1967 Amended by Ord. 1110 Sec. I on 3/24/2015

• 3.28.110 Partnership--Termination--Imposition Of One Tax Only

Not more than one tax shall be imposed pursuant to this chapter by reason of a termination described in section 3.28.100, and any transfer pursuant thereto, with respect to the realty held by such partnership or other entity treated as a partnership at the time of the termination.

HISTORY

Adopted by Ord. 295 Sec. 8(c) on 11/28/1967

Amended by Ord. 1110 Sec. I on 3/24/2015

If the legislative body of any city in the county imposes a tax pursuant to Revenue and Taxation Code Section 11911 equal to one-half the amount specified in section 3.28.020 of this chapter, a credit shall be granted against the taxes due under this chapter in the amount of the city's tax.

HISTORY

Adopted by Ord. 295 Sec. 9 on 11/28/1967

Amended by Ord. 1110 Sec. I on 3/24/2015

3.28.130 (Reserved)

HISTORY

Adopted by Ord. 295 Sec. 10 on 11/28/1967 Amended by Ord. 299 Sec. 2 on 5/1/1968 Amended by Ord. 1110 Sec. I on 3/24/2015

1. 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.

2. On or before the fifteenth day of the month, the recorder shall report to the county auditor the amounts of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. The auditor shall allocate and distribute monthly the taxes as follows:

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

   2. 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 be allocated one-half to such city and one-half to the county.

   3. 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.

   4. 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.

HISTORY

Adopted by Ord. 295 Sec. 11 on 11/28/1967 Amended by Ord. 299 Sec. 3 on 5/1/1968 Amended by Ord. 1110 Sec. I on 3/24/2015

• 3.28.150 Record Of Tax Paid--Declaration

  1. 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 by his agent, shall appear on the face of the document. The recorder may rely thereon; provided he has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement showing whether the consideration or value was computed on the full value of the property or on the full value of the property less liens and encumbrances at the time of sale.

  2. Every document subject to tax under this chapter which is submitted for recordation shall show on the face of the document, the location of the lands, tenements or other realty described in the document. If the lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If the lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.

HISTORY

Adopted by Ord. 295 Sec. 12 on 11/28/1967 Amended by Ord. 469 Sec. B(27) on 11/15/1977 Amended by Ord. 1110 Sec. I on 3/24/2015

• 3.28.160 Claims For Refunds Of Taxes

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.

HISTORY

Adopted by Ord. 295 Sec. 13 on 11/28/1967 Amended by Ord. 299 Sec. 5 (part) on 5/1/1968

• 3.28.170 (Reserved)

HISTORY

Adopted by Ord. 295 Sec. 14 on 11/28/1967 Amended by Ord. 299 Sec. 5 (part) on 5/1/1968 Amended by Ord. 1110 Sec. I on 3/24/2015

Whenever the county recorder has reason to believe that the full amount of tax due under this chapter has not been paid, he may, by notice served upon any person liable therefore, require him to furnish a true copy of his records relevant to the amount of the consideration or value of the interest or property conveyed.

HISTORY

Adopted by Ord. 295 Sec. 15 on 11/28/1967

Amended by Ord. 299 Sec. 5 (part) on 5/1/1968

1. It shall be required that 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 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 shall be charged with providing the recorder with the correct assessor’s parcel number.

2. 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.

3. 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.

HISTORY

Adopted by Ord. 299 Sec. 5.5 on 5/1/1968 Amended by Ord. 438 on 12/28/1976 Amended by Ord. 1110 Sec. I on 3/24/2015

• 3.28.200 Tax As A Debt

The amount of any tax imposed by this chapter shall be deemed a debt owed to the county. Any person owing the tax shall be liable in an action brought in the name of the county for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax imposed by this chapter or the failure to comply with any of the provisions hereof.

HISTORY

Adopted by Ord. 1110 Sec. I on 3/24/2015

1. Any notice required to be given hereunder by the recorder or the board to any person shall be sufficiently given or served if it is personally served upon such person or if it is deposited, with prepaid postage, in a post office letter box addressed to the person at the address for such person given on a document or a refund claim form, or if no such address is available, to the person at the official address maintained by the treasurer-tax collector for the 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. Notice shall be deemed effective when it is personally served or deposited in the mail.

2. The failure of the owner or any other person to receive any notice required by this chapter to be given shall not affect the validity of any proceedings taken pursuant to thereto.

HISTORY

Adopted by Ord. 1110 Sec. I on 3/24/2015 3.32 Sales And Use Tax 3.32.010 Citation 3.32.020 Purpose Of Chapter 3.32.030 Operative Date Of Chapter