Chapter 2.93 — REAL PROPERTY TRANSFER TAX

This chapter shall be known as the "Real Property Transfer Tax Ordinance of the County of San Mateo." It is adopted pursuant to the California Documentary Transfer Tax Act.

(Ord. 4324, 08/15/06)

There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Mateo 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 $100.00, a tax at the maximum rate authorized under the California Documentary Transfer Tax Act.

(Ord. 4324, 08/15/06)

The tax imposed by this chapter 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.

(Ord. 4324, 08/15/06)

(a)

The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia, or any person(s) or entity which is by federal or California law exempt from such transfer taxes, 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 shall be collected from any other party liable therefor.

(b)

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

(c)

In cases where the California Documentary Transfer Tax Act provides an applicable exemption, the tax imposed pursuant to this chapter shall not apply.

(Ord. 4324, 08/15/06)

Whenever it is claimed that the deed, instrument or writing to be recorded is not subject to the tax imposed by this chapter or is exempt therefrom, the recorder may require the person filing same to furnish reasonable documentary proof to substantiate such claim.

(Ord. 4324, 08/15/06)

If the legislative body of any city in the County imposes a tax pursuant to and in conformity with the California Documentary Transfer Tax Act equal to one-half the amount specified in this chapter, a credit shall be granted against the taxes due under this chapter in the amount of the city's tax.

(Ord. 4324, 08/15/06)

On and after July 1, 1968, adhesive stamps shall not be required to be affixed to any document presented to the County Recorder for recording.

On and after July 1, 1968, the County Recorder may destroy all such adhesive stamps in his possession which are unsold as of that date.

Any person having on hand such adhesive stamps hereto purchased from the County Recorder may return such stamps to the County Recorder on or before October 1, 1968, and the County Recorder shall then direct the County Controller to issue to the person surrendering such stamps a warrant equal to the full value of such stamps.

The County Recorder shall accept in payment of the tax any such stamps affixed to a document offered for recording and shall cancel the stamps so affixed.

(Ord. 4324, 08/15/06)

The County Recorder shall administer this chapter, and shall also administer any ordinance adopted by any city in the County pursuant to and in conformity with the California Documentary Transfer Tax Act imposing a tax for which a credit is allowed by this chapter.

At the beginning of every month the County Recorder shall report to the County Controller the amounts of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. Where the deed, instrument or writing presented for recordation describes real property which lies between two cities or between a city and an unincorporated area, the recorder may hold the transfer tax proceeds in suspense for a reasonable period of time in order to determine an appropriate division, but the report to the County Controller shall include the amount of such proceeds held in suspense. On or about the twentieth (20th) day of each month the Controller shall allocate and distribute the previous month's taxes based on the report and request for disbursement of the County Recorder, as follows:

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

All monies which relate to transfers of real property located in a city in the County which has imposed a tax pursuant to and in conformity with the California Documentary Transfer Tax Act shall be allocated one-half to such city and one-half to the County.

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 California Documentary Transfer Tax Act shall be allocated to the County.

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.

The Controller shall maintain a special trust fund in which he shall maintain monies collected pursuant to this chapter pending disbursement. All disbursements from the special trust fund shall be made by the

Controller only upon written authorization of the Recorder, except where otherwise authorized by law, in which case the Controller shall notify the Recorder of such disbursement prior to making same.

(Ord. 4324, 08/15/06)

The Recorder shall not record any deed, instrument or writing subject to the tax imposed pursuant to this chapter unless the tax is paid at the time of recording.

A declaration of the amount of the tax due, signed by the party determining the tax or his agent, shall appear on the face of every document subject to the tax hereunder which is submitted for recordation, or if the party submitting the document for recordation so requests, the declaration may be placed on a separate paper. The Recorder may rely on the declaration; 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 that the consideration or value on which the tax due was computed, was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale.

If the party submitting the document for recordation has requested that the declaration be placed upon a separate paper, the separate paper shall be affixed to the document by the Recorder after the permanent record is made and before the original is returned as specified in section 27321 of the Government Code.

In the case of any deed, instrument or writing relating to real property which lies partially in the County of San Mateo and partially in a neighboring County, the declaration shall state the amount of the tax imposed by this chapter attributable to that portion of the property within the County of San Mateo, and the County Recorder shall record the document upon payment of that portion of the tax due as stated in the declaration. The amount of the tax stated in the declaration shall be based upon the ratio between that portion of the property within the County of San Mateo to the entire parcel of real property to be conveyed pursuant to the document involved. An affidavit may be required by the County Recorder as to the portion of the tax attributable to the real property involved which is situated in the County of San Mateo.

Every document subject to tax hereunder 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 said lands, tenements or other realty are located within a city in the County of San Mateo, the name of that city shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the County of San Mateo, that fact shall be set forth on the face of the document submitted for recordation.

(Ord. 4324, 08/15/06)

Every document subject to tax hereunder which is submitted for recordation shall contain on its face the tax roll parcel number for each parcel of land described in the document.

(Ord. 4324, 08/15/06)

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. Where a refund is made in accordance with this section of taxes which have been partially allocated to a city, the Recorder, in his next monthly report to the Controller, shall show as a debit against the tax proceeds to be allocated to that city, a sum equivalent to the amount which had previously been allocated to said city for the taxes on which the refund was made. For purposes of this section the County Recorder shall be considered the Tax Collector.

(Ord. 4324, 08/15/06)

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 and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this chapter shall be guilty of a misdemeanor.

(Ord. 4324, 08/15/06)