Upland Municipal Code Ch. 3.16 Real Property Transfer Tax

This chapter shall be known as the "Real Property Transfer Tax Ordinance of the city of Upland." The ordinance codified in this chapter 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.

(Prior code § 2540.1)

There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty within the city shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person(s), 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 $100.00, a tax at the rate of 27.5 cents for each $500.00 or fractional part thereof.

(Prior code § 2540.2)

Any tax imposed pursuant to Section 3.16.020 of this chapter 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.

(Prior code § 2540.3)

The tax imposed by this chapter shall not be applicable to those exemptions designated in Chapter 3, Part 6.7, Division 2 of the State Revenue and Taxation Code.

(Prior code § 2540.4; Ord. 1812 § 1(B), 2006)

The county recorder shall 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.

(Prior code § 2540.5; Ord. 1812 § 1(B), 2006)

Claims for refund 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 of the state of California.

(Prior code § 2540.6; Ord. 1812 § 1(B), 2006)

The collection of the tax imposed by this chapter became authorized and effective on the adoption of Ordinance No. 810 adopted on the 21st day of November, 1967, which is amended by this chapter for the purpose of placing it into the Upland Municipal Code to be contained in one chapter thereof, and inasmuch as this chapter provides for a tax levy for usual and current expenses of the city, it shall take effect immediately upon its adoption.

(Prior code § 2540.7; Ord. 1812 § 1(B), 2006)