Santa Barbara County Municipal Code § 32-43 Cancellation of stamps

This article shall be known as the "Real Property Transfer Tax Ordinance of the County of Santa Barbara." It is adopted pursuant to part 6.7 (commencing with section 11901) of division 2 of the Revenue and Taxation Code.

(Ord. No. 1847, § 1)

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 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 therein 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. 1847, § 1)

The tax imposed by section 32-32 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. No. 1847, § 1)

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

(Ord. No. 1847, § 1)

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 article 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 therefore.

(Ord. No. 1847, § 1)

The tax imposed pursuant to this article 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 subdivision (m) of section 205 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 subdivision (3) of section 506 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.

Subdivisions (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. 1847, § 1)

The tax imposed pursuant to this article 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. 1847, § 1)

(a) In the case of any realty held by a partnership, no tax shall be imposed pursuant to this article by reason of any transfer of an interest in the partnership or otherwise, if—

(1) Such partnership (or other partnership) is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1954; and

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

(b) If there is a termination of any partnership within the meaning of section 708 of the Internal Revenue Code of 1954, for purposes of this article, such partnership 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 at the time of such termination.

(c) No more than one tax shall be imposed pursuant to this article by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.

(Ord. No. 1847, § 1)

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 equal to one-half the amount specified in section 32-32, a credit shall be granted against the taxes due under this article in the amount of the city's tax.

(Ord. No. 1847, § 1)

The county recorder may require the use of adhesive stamps to pay such tax and in such case shall purchase adhesive stamps in suitable denominations to be affixed to the deeds, instruments and writings subject to tax pursuant to this article.

Any person may purchase such adhesive stamps from the county recorder. The recorder shall deposit the proceeds from the sale of such stamps in the county treasury within the time and in the manner prescribed by law.

(Ord. No. 1847, § 1; Ord. No. 1893, § 2)

The county recorder shall administer this article 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 article.

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 article and each such city ordinance. The auditor shall allocate and distribute monthly such taxes as follows:

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

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

(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 part 6.7 shall be allocated to the county.

(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. 1847, § 1; Ord. No. 1893, § 3)

The recorder shall not record any deed, instrument or writing subject to the tax imposed by this article unless the tax is paid. If the party submitting the document so requests, the amount of tax due shall be shown on a separate paper which 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.

Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document or in a separate document the amount of taxes due under this article and the recorder may rely therein.

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

(Ord. No. 1847, § 1; Ord. No. 1893, § 4)

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 shall be used only for administrative and procedural purposes and shall 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 any error in such number or for omission of such number. The recorder shall not record any such deed unless the tax roll parcel number has been noted upon it. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.

(Ord. No. 2743, § 1)

If stamps are used, the recorder shall cancel the stamps affixed to any document by printing or stamping thereon the date of affixation or recordation.

(Ord. No. 1847, § 1; Ord. No. 1893, § 5)

Claims for refunds of taxes imposed pursuant to this article 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, except that the board of supervisors has, by resolution no. 82-577, authorized the auditor-controller upon receipt of a request and supporting documentation from the county recorder to refund real property transfer taxes in accordance with 5096.

(Ord. No. 1847, § 1; Ord. No. 3335, § 1)

In the administration of this article the recorder shall interpret its provisions consistently with those documentary stamp tax regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the tax on conveyances and identified as sections 47.4361-1, 47.4361-2, and 47.4362-1 of part 47 of title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, except that for the purposes of this article the determination of what constitutes "realty" shall be determined by the definition or scope of that term under state law.

(Ord. No. 1847, § 1)

Whenever the county recorder has reason to believe that the full amount of tax due under this article 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.

(Ord. No. 1847, § 1)

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

(Ord. No. 1847, § 1)

This article shall become operative at 12:01 A.M. on January 1, 1968.

(Ord. No. 1847, § 1)