Ukiah Municipal Code Art. 1 Transfer Tax

SECTION:

§1770: Title

§1771: Scope Of Tax

§1772: Tax Liability

This Article shall be known as the REAL PROPERTY TRANSFER TAX ORDINANCE OF THE CITY OF UKIAH. 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. 596, §1, adopted 1967)

There is hereby imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the City 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 one hundred dollars ($100.00), a tax at the rate of twenty seven and onehalf cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof. (Ord. 596, §1, adopted 1967)

Any tax imposed pursuant to §1771 hereof 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. 596, §1, adopted 1967)