Chapter 3.28
REAL PROPERTY TRANSFER TAX*
Sections:
3.28.010 Title.
3.28.020 Imposed when – Rate – Payment required.
3.28.030 Exemptions – Instruments in writing to secure a debt.
3.28.040 Exemptions – Governmental agencies.
3.28.050 Exemptions – Conveyances during certain reorganizations and adjustments.
3.28.060 Exemptions – Conveyances by order of Securities and Exchange Commission.
3.28.070 Partnerships – Exempt when – Not more than one tax to be imposed.
3.28.080 Administration.
3.28.090 Refunds.
3.28.100 Unlawful acts deemed misdemeanors.
* For statutory authority for cities to impose a documentary stamp tax on the sale of real property within the city, see Rev. and Tax. Code § 11901, et seq.
3.28.010 Title.
This chapter shall be known as the “real property transfer tax ordinance of the city of Chula Vista” and is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code. (Ord. 1090 § 1, 1967; prior code § 30.30).
3.28.020 Imposed when – Rate – Payment required.
There is 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 $100.00, a tax at the rate of $0.275 for each $500.00 or fractional part thereof. Said tax 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. 1090 § 1, 1967; prior code § 30.31).
3.28.030 Exemptions – Instruments in writing to secure a debt.
The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 1090 § 1, 1967; prior code § 30.32).
3.28.040 Exemptions – Governmental agencies.
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. 1090 § 1, 1967; prior code § 30.33).
3.28.050 Exemptions – Conveyances during certain reorganizations and adjustments.
Any 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 proceedings 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;
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.
The provisions of this section shall apply only 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. 1090 § 1, 1967; prior code § 30.34).
3.28.060 Exemptions – Conveyances by order of 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; provided, that:
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. 1090 § 1, 1967; prior code § 30.35).
3.28.070 Partnerships – Exempt when – Not more than one tax to be imposed.
A. In the case of any realty held by a partnership, no levy shall be imposed pursuant to this chapter by reason of any transfer of an interest in a partnership or otherwise; provided, that:
1. Such partnership, or another 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) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (Ord. 1090 § 1, 1967; prior code § 30.36).
3.28.080 Administration.
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. (Ord. 1090 § 1, 1967; prior code § 30.37).
3.28.090 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 1 of the Revenue and Taxation Code of the state of California. (Ord. 1090 § 1, 1967; prior code § 30.38).
3.28.100 Unlawful acts deemed misdemeanors.
Any person who willfully attempts in any manner to avoid or defeat the tax imposed by this chapter or the payment of all or any part thereof, or any person required by this chapter to pay the tax, to make a return, to keep any records, or to supply any information, who willfully fails to pay all or any part of such tax, make such return, keep such records, or supply such information at the time or times required by this chapter, or any person required by this chapter to furnish any information to the county recorder who willfully furnishes to the county recorder any information known by him to be fraudulent or to be false as to any material matter, or any person who buys, sells, offers for sale or uses, except as authorized in this chapter, any stamp prescribed by the ordinances of the county of San Diego and by state law for the collection or payment of the tax imposed by this chapter, shall be guilty of a misdemeanor. No person or persons shall be liable, either civilly or criminally, for an 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. 1090 § 1, 1967; prior code § 30.39).