Sec. 22-62. - Administrative officer.

The county recorder shall administer this article 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 article.

(Ord. No. 290, § 11, 11-14-67)

Sec. 22-63. - Interpretation standard.

In the administration of this article, 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 that for the purposes of this article the determination of what constitutes "realty" shall be determined by the definition or scope of that term under state law.

(Ord. No. 290, § 14, 11-14-67; Ord. No. 302, § 5, 5-28-68)

Sec. 22-64. - Levy; mobile homes.

(a)

There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the county shall be granted assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person by his 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 $0.55 for each $500.00 or fractional part thereof. The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this article.

(b)

No levy shall be imposed pursuant to this article 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 interest 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. No. 290, § 2, 11-14-67; Ord. No. 290.1, § 1, 4-2-02)

Sec. 22-65. - Persons responsible for payment.

The tax imposed by section 22-64 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. No. 290, § 3, 11-14-67)

Sec. 22-66. - Debt security instrument exempt.

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

(Ord. No. 290, § 4, 11-14-67)

Sec. 22-67. - Exemptions; government agencies; deeds in lieu of foreclosure; interspousal transfers.

(a)

Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, or any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this article when such agency is acquiring title.

(b)

Any tax imposed pursuant to this article shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. The consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration made under penalty of perjury for tax purposes.

(c)

Any tax imposed pursuant to this article shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.

In order to qualify for the exemption provided in this subdivision (c), the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to the exemption.

(d)

Any tax imposed pursuant to this article shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to an agreement whereby the purchaser agrees to immediately reconvey the realty to such agency.

(e)

Any tax imposed pursuant to this article shall not apply with respect to any deed, instrument, or other writing by which the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, conveys to a nonprofit corporation realty the acquisition, construction, or improvement of which was financed or refinanced by obligations issued by the nonprofit corporation on behalf of a governmental unit, within the meaning of Section 1.103-1(b) of Title 26 of the Code of Federal Regulations.

(f)

Any tax imposed pursuant to this article shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.

(Ord. No. 290, § 5, 11-14-67; Ord. No. 290.1, § 2, 4-2-02)

Sec. 22-68. - Bankruptcy, receivership and identity change transactions exempt; time limitation.

(a)

The tax imposed pursuant to this article shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:

(1)

Confirmed under the Federal Bankruptcy Act, as amended;

(2)

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;

(3)

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

(4)

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

(b)

Subparagraphs (1) to (4), 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. No. 290, § 6, 11-14-67)

Sec. 22-69. - Security and Exchange Commission order transactions exempt; conditions.

The tax imposed pursuant to this article 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:

(1)

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;

(2)

Such order specifies the property which is ordered to be conveyed;

(3)

Such conveyance is made in obedience to such order.

(Ord. No. 290, § 7, 11-14-67)

Sec. 22-70. - Partner transactions exempt; conditions.

(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 article 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.

(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 the purposes of this article, 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 article by a county, city and county or city by reason of a termination described in subdivision (b), 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.

(Ord. No. 290, § 8, 11-14-67; Ord. No. 290.1, § 3, 4-2-02)

Sec. 22-71. - Credit for payment to city.

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 (commencing with section 11901) equal to one-half the amount specified in section 22-64, a credit shall be granted against the taxes due under this article in the amount of the city's tax.

(Ord. No. 290, § 9, 11-14-67)

Sec. 22-72. - Report of collections.

On or before the fifteenth day of the month the recorder shall report to the county auditor the amounts of taxes collected during the preceding month pursuant to this article and each such city ordinance.

(Ord. No. 290, § 11, 11-14-67; Ord. No. 302, § 3, 5-28-68)

Sec. 22-73. - Procedure at recording.

(a)

The recorder shall not record any deed, instrument or writing subject to the tax imposed by this article unless the tax is paid. If the party submitting the documents 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.

(b)

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 article and the recorder may rely thereon.

(c)

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.

(d)

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. 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. The recorder shall not record any such deed, instrument, or writing unless the tax roll parcel number has been noted upon it. 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.

(Ord. No. 290, § 12, 11-14-67; Ord. No. 302, § 5-28-68; Ord. No. 399, § 1, 4-29-80)

Sec. 22-74. - Refund claims.

Claims for refunds of taxes imposed pursuant to this article 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. 290, § 13, 11-14-67; Ord. No. 302, § 5, 5-28-68)

Sec. 22-75. - Production of financial records.

Whenever the county recorder has reason to believe that the full amount of tax due under this article 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. 290, § 15, 11-14-67; Ord. No. 302, § 5, 5-28-68)

Sec. 22-76. - Violations.

(a)

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

(b)

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 article.

(Ord. No. 290, § 16, 11-14-67; Ord. No. 302, § 5, 5-28-68)

Secs. 22-77—22-79. - Reserved.