Sierra County Municipal Code Ch. 5.16 Real Property Transfer Tax

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 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 $100.00, a tax at the rate of $0.55 for each $500.00 or fractional part thereof. (Ord. 309, eff. 12/6/67; Prior code § 14201)

The tax imposed 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. 309, eff. 12/6/67; Prior code § 14202)

The tax imposed shall not apply to any instrument in writing given to secure a debt. (Ord. 309, eff. 12/6/67; Prior code § 14203)

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 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. 309, eff. 12/6/67; Prior code § 14204)

The tax imposed 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 proceedings 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.

Subsections (A) through (C) 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. 309, eff. 12/6/67; Prior code § 14205)

The tax imposed shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in Internal Revenue Code (1954) Section 1083 (2), 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 specified the property which is ordered to be conveyed;

C. Such conveyance is made in obedience to such order. (Ord. 309, eff. 12/6/67; Prior code § 14206)

A. In the case of any realty held by a partnership, no tax shall be imposed 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 continued 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 chapter, 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. Not more than one tax shall be imposed by reason of a termination described in subsection (B) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (Ord. 309, eff. 12/6/67; Prior code § 14207)

If the legislative body of any city in the county imposes a tax pursuant to Cal. Rev. & Tax. Code § 11901 and following equal to one-half of the amount specified in SCC 5.16.010, a credit shall be granted against the taxes due under this chapter in the amount of the city’s tax. (Ord. 309, eff. 12/6/67; Prior code § 14208)

The County Recorder shall administer this chapter and shall also administer any ordinance adopted by any city in the county pursuant to Cal. Rev. & Tax. Code §§ 11901 and following imposing a tax for which a credit is allowed. (Ord. 309, eff. 12/6/67; Prior code § 14210)

On or before the fifteenth day of each month the County Recorder shall report to the County Auditor the amount of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. (Ord. 316, eff. 7/3/68; Ord. 309, eff. 12/6/67; Prior code § 14210)

The Auditor shall allocate and distribute monthly said taxes as follows:

A. All monies which relate to transfer 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 the county which has imposed a tax pursuant to said California Revenue and Taxation Code sections 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 the California Revenue and Taxation Code 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. 309, eff. 12/6/67; Prior code § 14210)

The Recorder shall not record any deed, instrument or writing subject to the tax imposed hereunder 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 Cal. Gov’t. Code § 27231. (Ord. 316, eff. 7/3/68; Ord. 309, eff. 12/6/67; Prior code § 14211)

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, and the Recorder may rely thereon. (Ord. 309, eff. 12/6/67; Prior code § 14211)

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 said lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.” (Ord. 309, eff. 12/6/67; Prior code § 14211)

Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Cal. Rev. & Tax. Code §§ 5096 and following. (Ord. 316, eff. 7/3/68; Ord. 309, eff. 12/6/67; Prior code § 14213, renumbered § 14212)

In the administration of this chapter 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 chapter, the determination of what constitutes “realty” shall be determined by the definition or scope of that term under state law. (Ord. 316, eff. 7/3/68; Ord. 309, eff. 12/6/67; Prior code § 14214, renumbered § 14213)

Whenever the County Recorder has reason to believe that the full amount of tax due hereunder has not been paid, the Recorder may by notice served upon any person liable therefor, require that person to furnish a true copy of their records relevant to the amount of the consideration or value of the interest or property conveyed. (Ord. 309, eff. 12/6/67; Ord. 306, eff. 11/1/67; Prior code § 14215, renumbered § 14214)

Any person 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 hereunder and intentionally makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed shall be guilty of a misdemeanor. (Ord. 316, eff. 7/3/68; Ord. 306, eff. 11/1/67; Prior code § 14216, renumbered § 14215)