Tuolumne County Municipal Code Ch. 3.24 Real Property Transfer Tax

Sections:

• 3.24.010

• Citation.

• 3.24.020

• Imposition of tax.

• 3.24.030

• Payment required when.

• 3.24.040

• Exemption-Securing a debt.

• 3.24.050

• Exemption-Government subdivisions.

• 3.24.060

• Exemption-Conveyances pursuant to reorganizations.

• 3.24.070

• Exemption-Conveyances pursuant to Securities and Exchange Commission.

• 3.24.080

• Exemption-Transfer of realty partnership.

• 3.24.090

• Exemption-In case of foreclosure.

• 3.24.100

• Credit against taxes.

• 3.24.110

• Repurchase of unused tax stamps.

• 3.24.120

• Administration of chapter.

• 3.24.130

• Report of taxes collected-distribution.

• 3.24.140

• Declaration of tax due.

• 3.24.150

• Claims for refunds.

• 3.24.160

• Interpretation of provisions to be consistent with Internal Revenue Service.

• 3.24.170

• Notice to furnish copy of records.

• 3.24.180

• Misrepresentation of fact a misdemeanor.

• 3.24.190

• Tax roll parcel number required.

chapter shall be known as the "Real Property Transfer Tax Ordinance of the County of Tuolumne." It is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code. (Ord. 501 § 1, 1967).

(commencing with Section 11901) of Division 2 of the Revenue and Taxation Code, there is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the county are granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his/her 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. The transfer of any mobilehome installed on a foundation system pursuant to Section 18551 of the Health and Safety Code and subject to local property taxation shall be subject to the tax imposed pursuant to this chapter. The purchaser of a new mobilehome which is sold and installed for occupancy as a residence in accordance with Section 18613 of the Health and Safety Code on or after July 1, 1980, shall be subject to the tax imposed pursuant to this chapter; mobilehomes held in the mobilehome dealer's inventory shall be exempt from the provisions of this chapter. (Ord. 1070 § 1, 1980; Ord. 501 § 2, 1967; prior code § 8- 3.0).

imposed by Section 3.24.020 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. 501 § 3, 1967; prior code § 8-3. 1).

imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 501 § 4, 1967; prior code § 8-3.2).

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. (Ord. 566 § 1, 1969; Ord. 501 § 5, 1967; prior code § 8-3.3).

reorganizations.

A. 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 subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;

3. 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

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

B. Subdivisions 1 to 4, inclusive, of subsection A 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. 501 § 6, 1967; prior code § 8-3.4).

Securities and Exchange Commission. The tax imposed pursuant to this chapter 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. 501 § 7, 1967; prior code § 8- 3.5).

partnership.

A. In the case of any realty held by a partnership, no tax shall be imposed pursuant to this chapter 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 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 pursuant to this chapter by reason of a termination described in subsection B, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (Ord. 501 § 8(c), 1967; prior code § 8-3.6).

The tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument or writing to a beneficiary or mortgagee which is taken from the trustor or mortgage 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 and costs of foreclosure. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes. (Ord. 1070 § 2, 1980; prior code § 8-3.6-5).

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 3.24.020, a credit shall be granted against the taxes due under this chapter in the amount of the city's tax. (Ord. 501 § 9, 1967; prior code § 8-3.7).

The recorder shall repurchase any unused documentary tax stamps sold by him/her prior to July 1, 1968. The recorder shall accept in payment of the tax any such stamps affixed to a document offered for recordation and shall cancel the stamps so affixed. (Ord. 517 § 2, 1968; Ord. 501 § 10, 1967; prior code § 8-3.8).

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. (Ord. 1070 § 3 (part), 1980; Ord. 501 § 11 (part), 1967; prior code § 8-3.9 (part)).

Distribution. On or before the fifteenth day of the

month the county 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 said taxes as follows:

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

B. All moneys which relate to transfers of real property 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.

C. All moneys 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.

D. All moneys 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. 1070 § 3 (part), 1980; Ord. 517 § 3, 1968; Ord. 501 § 11 (part), 1967; prior code § 8-3.9 (part)).

A. The county 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 the recording. A declaration of the amount of the tax due, signed by the party determining the tax or his/her agent, shall appear on the face of the document or, if the party submitting the document so requests, 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.

B. 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.

C. Every document subject to tax under this chapter 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 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. (Ord. 566 § 2, 1969; Ord. 5 17 § 4, 1968; Ord. 501 § 12, 1967; prior code § 8-3. 10).

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. (Ord. 517 § 3 (part), 1968; Ord. 501 § 13, 1967; prior code § 8-3.11).

consistent with Internal Revenue Service. 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-.1 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. 5 17 § 3 (part), 1968; Ord. 501 § 14, 1967; prior code § 8-3.12).

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 therefor, require him/her to furnish a true copy of his/her records relevant to the amount of the consideration or value of the interest or property conveyed. (Ord. 517 § 3 (part), 1968; Ord. 501 § 15, 1967; prior code § 8- 3.13).

misdemeanor.

A. 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.

B. 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 chapter. (Ord. 517 § 3 (part), 1968; Ord. 501 § 16, 1967; prior code § 8-3.14).

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 will be used only for administrative and procedural purposes and will 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 an error in such number or for omission of such number. The recorder shall not accept any deed, instrument, or conveyance, for recording 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 parcel number of the parcel from which it was created. (Ord. 686 § 1, 1972; prior code § 8-3.15).