Chapter 3.20
REAL PROPERTY TRANSFER TAX
Sections:
3.20.010 Adoption of provisions—Title.
3.20.030 Credits granted—When.
3.20.040 Tax roll parcel number—When required.
3.20.060 Mobile home transfers—Subject to tax.
3.20.070 Exemptions—Instruments to secure debt.
3.20.080 Exemptions—Political entities.
3.20.090 Exemptions—Conveyances.
3.20.100 Exemptions—Orders of Securities and Exchange Commission.
3.20.110 Exemptions—Transfer of partnership interests—Conditions.
3.20.120 Exemptions Foreclosures—Conditions.
3.20.130 Exemptions—Division of property in dissolution of marriage or legal separation.
3.20.140 Exemptions—Conveyances by state.
3.20.150 Exemptions—Conveyances to nonprofit corporations.
3.20.160 Administration of provisions—Allocation of funds.
3.20.170 Recordation—Document requirements.
3.20.190 Interpretation of provisions.
3.20.200 Investigation of records.
3.20.210 Misrepresentation—Unintentional errors.
3.20.010 Adoption of provisions—Title.
This chapter shall be known as the “Real Property Transfer Tax Ordinance of the County of Alpine.” It is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code. (Ord. 547 § 2, 1993)
3.20.020 Tax imposed—Rate.
There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county of Alpine 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 encumbrance 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. 547 § 3, 1993)
3.20.030 Credits granted—When.
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. No credit shall be allowed against any county tax for a city tax which is not in conformance with this section. (Ord. 547 § 4, 1993)
3.20.040 Tax roll parcel number—When required.
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. (Ord. 547 § 5, 1993)
3.20.050 Tax—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. 547 § 6, 1993)
3.20.060 Mobile home transfers—Subject to tax.
The transfer of any mobile home 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 part. (Ord. 547 § 9, 1993)
3.20.070 Exemptions—Instruments to secure debt.
The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 547 § 7, 1993)
3.20.080 Exemptions—Political entities.
The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof 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 when the exempt agency is acquiring title. (Ord. 547 § 8, 1993)
3.20.090 Exemptions—Conveyances.
A. 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:
1. Confirmed under the Federal Bankruptcy Act, as amended;
2. Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (m) of Section 205 of Title II 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 II of the United States Code, as amended; or
4. Whereby a mere change in identity, form or place of organization is effected.
B. Subsections (a) through (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. 547 § 10, 1993)
3.20.100 Exemptions—Orders 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 of 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 Stated Code, relating to the Public Utility Holding Company Act of 1935;
B. Such order specified the property which is ordered to be conveyed;
C. Such conveyance is made in obedience to such order. (Ord. 547 § 11, 1993)
3.20.110 Exemptions—Transfer of partnership interests—Conditions.
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 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 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. 547 § 12, 1993)
3.20.120 Exemptions—Foreclosures—Conditions.
The tax imposed pursuant to this chapter shall not apply 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. 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 under penalty of perjury for tax purposes. (Ord. 547 § 13, 1993)
3.20.130 Exemptions—Division of property in dissolution of marriage or legal separation.
A. Any tax imposed pursuant to this chapter 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 marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to Part 5 (commencing with Section 4000) of Division 4 of the Civil 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.
B. In order to qualify for this exemption provided above, 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. (Ord. 547 § 14, 1993)
3.20.140 Exemptions—Conveyances by state.
Any tax imposed pursuant to this chapter 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 the exempt agency. (Ord. 547 § 15, 1993)
3.20.150 Exemptions—Conveyances to nonprofit corporations.
Any tax imposed pursuant to this chapter 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. (Ord. 547 § 16, 1993)
3.20.160 Administration of provisions—Allocation of funds.
A. The county recorder shall administer the provisions in 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. The county shall collect all taxes imposed pursuant to this chapter.
B. On or before the fifteenth day of the month, the recorder shall report to the county auditor the amounts of taxes collected on documents recorded during the preceding month pursuant to this chapter and each applicable city ordinance. The auditor shall allocate and distribute monthly taxes as follows:
1. All moneys which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county.
2. All moneys which relate to transfers of real property located in a city in the county which has imposed a tax pursuant to Part 6.7 of the Revenue and Taxation Code shall be allocated one-half to the city and one-half to the county.
3. 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 of the Revenue and Taxation Code shall be allocated to the county.
4. 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. 547 § 17, 1993)
3.20.170 Recordation—Document requirements.
A. The recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the amount of tax due under this chapter is shown on the face of the document. If the party submitting the document for recordation so requests, the amount of tax due under this chapter shall be shown on a separate paper and 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 under 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 the lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If the lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.
C. If a tax is imposed pursuant to this chapter, the recorder shall not record any deed, instrument or writing subject to the tax unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party determining the tax or his agent, shall appear on the face of the document or on a separate paper in compliance with Section 11932, and the recorder may rely thereon; provided he has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. Failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument or writing. (Ord. 547 §§ 18, 19, 1993)
3.20.180 Refunds.
Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) Part 9 of Division 1 of the Revenue and Taxation Code. (Ord. 547 § 20, 1993)
3.20.190 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 47.5361-1, 47.4361-2 and 47.4362-1 or 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 chapter, the determination of what constitutes “realty” shall be determined by the definition or scope of that term under state law. (Ord. 547 § 21, 1993)
3.20.200 Investigation of records.
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. 547 § 22, 1993)
3.20.210 Misrepresentation—Unintentional errors.
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 the recordation any deed, instrument or writing subject to the tax imposed by this chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this chapter shall be guilty of a misdemeanor.
B. 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. 547 § 23, 1993)