Chapter 3.12 — UNIFORM REAL PROPERTY TRANSFER TAX

This chapter is known as the uniform real property transfer tax ordinance of the City of Santee. It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California. (Ord. 556 § 3, 2019)

There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City is granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by that person's 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 rate of $0.55 for each $1,000.00 or fractional part thereof. (Ord. 556 § 3, 2019)

Any tax imposed pursuant to this chapter must 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. 556 § 3, 2019)

The uniform real property transfer tax does not apply to those exemptions set forth in California Revenue and Taxation Code Division 2, Part 6.7, Chapter 3, commencing with Section 11921. (Ord. 556 § 3, 2019)

Claims for refund of taxes imposed pursuant to this chapter are governed by the provisions of Chapter 5 (commencing with Section5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California.

(Ord. 556 § 3, 2019)

The County Recorder must administer this chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any County ordinance adopted pursuant thereto.

(Ord. 556 § 3, 2019)