Windsor Municipal Code Art. 1 General

There is hereby imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the Town shall be granted, assigned, transferred or otherwise conveyed to or vested in any other one (1) or more persons by his/her direction when the consideration of value or 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 of fifty-five cents ($0.55) for each one thousand dollars ($1,000.00) or fractional part thereof.

(Ord. No. 92-03 § 1)

(Ord. No. 2012-275, § I, 6-20-2012)

The tax imposed by subsection 2-1-100 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use of benefit the same is made, signed or issued.

(Ord. No. 92-03 § 2)

The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt.

(Ord. No. 92-03 § 3)

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 pursuant to this chapter 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. No. 92-03 § 4)

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:

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 (in) of section 205 of Title 11 of the United States Code, as amended;

c. 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

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

Subdivisions (a) to (d), inclusive, of this section shall only apply if the making, delivery of filing of instruments of transfer or conveyances occurs within five (5) years from date of such confirmation, approval or change.

(Ord. No. 92-03 § 5)

The tax imposed pursuant to this section 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 1986; 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. No. 92-03 § 6)

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:

a. Such partnership (or other partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and if 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 the purposes of this ordinance, 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 (1) tax shall be imposed pursuant to this chapter by reason of a termination described in paragraph 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. No. 92-03 § 7)

The County 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.

On or before the fifteenth (15th) day of the month the County Recorder shall report to the Town the amounts of taxes collected during the preceding month pursuant to this chapter.

(Ord. No. 92-03 § 8)

The County Recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax imposed 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 County Recorder after the permanent record is made and before the original is returned as specified in Section 27321 of the Government Code.

Every document subject to tax under the provisions of 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 such lands, tenements or other realty are located in the unincorporated area of the Town, that fact shall be set forth.

Every document subject to tax under the provisions of this chapter which is submitted for recordation shall be shown on the face of the document or in a separate document the amount of taxes due under this chapter and the recorder may rely thereon.

Every document subject to tax under the provisions of this chapter and every similar document described herein, whether or not exempt from the tax, which is submitted for recordation shall on the face of the document the tax roll parcel number of the property affected by the document.

(Ord. No. 92-03 § 9)

Claims for refunds 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. No. 92-03 § 10)

In the administration of this chapter the County 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 existed on November 8, 1967; except, that for the purpose of this chapter, the determination of what constitutes "realty" shall be determined by the definition or scope of that term under State law.

(Ord. No. 92-03 § 11)

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 to furnish a true copy of his records relevant to the amount of the consideration or value of the interest or property conveyed.

(Ord. No. 92-03 § 12)

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 by this chapter and makes any material misrepresentation of facts for the purpose of avoiding all or any part of the tax imposed by this chapter shall be guilty of a misdemeanor.

(Ord. No. 92-03 § 13)

No person 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. No. 92-03 § 14)