Chapter 3.20
REAL PROPERTY TRANSFER TAX

Sections:

3.20.010    Short title.

3.20.020    Imposition of tax.

3.20.030    Persons obligated.

3.20.040    Exception—Instrument security debt.

3.20.050    Not applicable to United States.

3.20.060    Exception—Bankruptcy.

3.20.070    Exception for orders of the Securities and Exchange Commission.

3.20.080    Exception—Partnerships.

3.20.090    County recorder as administrator.

3.20.100    Refunds.

3.20.010 Short title.

This chapter shall be known as the “Real Property Transfer Tax Ordinance of city of St. Helena.” 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). (Prior code § 12A.1)

3.20.020 Imposition of tax.

There is imposed on each deed, instrument or writing by which and lands, tenements, or other realty sold within the city of St. Helena shall be granted, assigned, transferred or otherwise conveyor 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 ($100.00), a tax at the rate of twenty-seven and one-half cents for each five hundred dollars ($500.00) or fractional part thereof. (Prior code § 12A.2)

3.20.030 Persons obligated.

Any tax imposed pursuant to Section 3.20.020 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. (Prior code § 12A.3)

3.20.040 Exception—Instrument security debt.

Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Prior code § 12A.4)

3.20.050 Not applicable to United States.

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 municipal code chapter when the exempt agency is acquiring title. (Prior code § 12A.5)

3.20.060 Exception—Bankruptcy.

Any tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyance 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;

C.    Approved in an equity receivership proceeding in a court involving a corporation; or

D.    Whereby a mere exchange in identity, form or place of organization is effected.

Subsections A to D, inclusive, 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. 02-5 § 14 (part): prior code § 12A.6)

3.20.070 Exception for orders of the Securities and Exchange Commission.

Any 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. 02-5 § 14 (part): prior code § 12A.7)

3.20.080 Exception—Partnerships.

A.    In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant to this section by reason of any transfer of an interest in the partnership or other entity or otherwise, if both of the following occur:

1.    The partnership or other entity treated as a partnership is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1986; and

2.    The continuing partnership or other entity treated as a partnership continues to hold the realty concerned.

B.    If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes, within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this chapter, the partnership or other entity 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 the partnership or other entity at the time of the termination.

C.    Not more than one tax shall be imposed pursuant to this chapter by a county, city and county or city by reason of a termination described in Subsection B of this section, and any transfer pursuant thereto, with respect to the realty held by a partnership or other entity treated as a partnership at the time of the termination.

D.    No levy shall be imposed pursuant to this section by reason of any transfer between an individual or individuals and a legal entity or between legal entities that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty, whether represented by stock, membership interest, partnership interest, cotenancy interest, or otherwise, directly or indirectly, remain the same immediately after the transfer. (Ord. 02-5 § 14 (part): prior code § 12A.8)

3.20.090 County recorder as administrator.

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 § 12A.9)

3.20.100 Refunds.

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 I of the Revenue and Taxation Code of the state of California. (Prior code § 12A.10)