Chapter 3.20
REAL PROPERTY TRANSFER TAX1
Sections:
3.20.010 Short title--Adoption.
3.20.040 Exception--Instrument to secure debt.
3.20.050 Exception--Governmental agency.
3.20.060 Exception--Conveyances to effectuate reorganization.
3.20.070 Exception--Conveyances to effectuate order of Securities and Exchange Commission.
3.20.080 Exception--Realty held by partnership.
3.20.090 When credit to be granted.
3.20.100 Documentary tax stamps--Repurchase.
3.20.110 Recorder and auditor duties--Distribution of moneys.
3.20.120 Requirements for recording documents.
3.20.140 Interpretation of provisions.
3.20.150 Service of notice for nonpayment.
3.20.160 False representation.
3.20.170 Requirement of tax roll parcel number.
3.20.010 Short title--Adoption.
This chapter shall be known as the "Real Property Transfer Tax Ordinance of the County of Amador." It is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code. (Ord. 396 §1, 1967).
3.20.020 Imposition.
There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county is 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, a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof. (Ord. 396 §2, 1967).
3.20.030 Who must pay.
The tax imposed by 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. (Ord. 396 §3, 1967).
3.20.040 Exception--Instrument to secure debt.
The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 396 §4, 1967).
3.20.050 Exception--Governmental agency.
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 thy tax may be collected by assessment from any other party liable therefor. (Ord. 396 §5, 1967).
3.20.060 Exception--Conveyances to effectuate reorganization.
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 (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.
Subdivisions 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. 396 §6, 1967).
3.20.070 Exception--Conveyances to effectuate order of Securities and Exchange Commission.
The 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 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. 396 §7, 1967).
3.20.080 Exception--Realty held by partnership.
A. 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 any interest in the partnership or otherwise, if:
1. Such partnership (or other 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 subdivision B, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (Ord. 396 §8, 1967).
3.20.090 When credit to be granted.
If the legislative body of any city in the county imposes a tax pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code equal to one-half the amount specified in Section 3.20.020 of this chapter, a credit shall be granted against the taxes due under this chapter in the amount of the city’s tax. (Ord. 396 §9, 1967).
3.20.100 Documentary tax stamps--Repurchase.
The recorder shall repurchase any unused documentary tax stamps sold by him prior to July 1, 1968. The recorder shall accept in payment of the tax any such stamps affixed to a document offered for recordation and shall cancel the stamps so affixed. (Ord. 402 §2, 1968: Ord. 396 §10, 1967).
3.20.110 Recorder and auditor duties--Distribution of moneys.
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 day of the month the recorder shall report to the county auditor the amount of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. The auditor shall allocate and distribute monthly said taxes as follows:
A. All moneys which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county;
B. All moneys which relate to transfers of real property located in a city in the county which has imposed a tax pursuant to said Part 6.7 shall be allocated one-half to such city and one-half to the county;
C. All moneys which relate to transfers of real property located in a city in the county which imposes a tax on transfers of real property not in conformity with said Part 6.7 shall be allocated to the county;
D. All moneys which relate to transfers of real property in a city in the county which does not impose a tax on transfers of real property shall be allocated to the county. (Ord. 402 §3, 1968; Ord. 396 §11, 1967).
3.20.120 Requirements for recording documents.
The recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax 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 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 hereunder which is submitted for recordation shall show 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 hereunder 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 said lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth. (Ord. 402 §4, 1968; Ord. 396 §12, 1968).
3.20.130 Claims for refunds.
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. 402 §5(part), 1968; Ord. 396 §13, 1967).
3.20.140 Interpretation of provisions.
In the administration of this chapter the 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 and identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, except for the purposes of this chapter, the determination of what constitutes "realty" shall-be determined by the definition or scope of that term under state law. (Ord. 402 §5(part), 1968; Ord. 396 §14, 1967).
3.20.150 Service of notice for nonpayment.
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. 402 §5(part), 1968; Ord. 396 §15, 1967).
3.20.160 False representation.
Any person or persons 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 fact for the purposes of avoiding all or any part of the tax imposed by this chapter is guilty of a misdemeanor.
No person or persons 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. 402 §5(part), 1968; Ord. 396 §16, 1967).
3.20.170 Requirement of tax roll parcel number.
A. Each deed, instrument, or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern.
B. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.
C. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.
D. The clerk-recorder shall not record any deed, instrument, or writing subject to the provisions of this section unless the tax roll parcel number has been noted upon it. (Ord. 718 §1, 1980).
For statutory authority of counties to impose a documentary transfer tax, see Rev. & Tax. Code §11911.