Chapter 3.20
REAL PROPERTY TRANSFER TAX
Sections:
3.20.025 Due dates—Delinquency, penalties and interest.
3.20.030 Persons responsible for payment.
3.20.040 Exemption—Instruments taken as result of foreclosure.
3.20.050 Exemption—Instrument given to secure debts.
3.20.060 Exemption—United States agencies when acquiring title.
3.20.070 Exemption—Conveyances making effective any plan of reorganization or adjustment.
3.20.080 Exemption—Conveyances making effective any order of the Securities and Exchange Commission.
3.20.090 Applicability in cases of transfer or termination of partnership.
3.20.095 Exemptions—Conveyances without consideration.
3.20.100 Chapter administration.
3.20.110 Limitations of actions.
3.20.010 Title.
The ordinance codified in this chapter shall be known as the “Real Property Transfer Tax Ordinance of the City of San Pablo.” (Ord. 91-006 § 1, 1991: Ord. 558 § 1, 1967)
3.20.020 Imposed—Rate.
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, her or their direction, when the consideration for, 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 ($100.00), a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof. (Ord. 03-006 § 1 (part), 2003: Ord. 91-006 § 2, 1991: Ord. 558 § 2, 1967)
3.20.025 Due dates—Delinquency, penalties and interest.
The tax imposed under this chapter is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of fifteen percent of the amount of tax due shall accrue. In the event a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the portion remaining unpaid. An additional penalty of fifteen percent shall accrue if the tax remains unpaid on the sixtieth day following the date of the original delinquency. A further penalty of twenty percent shall accrue if the tax remains unpaid on the ninetieth day following the date of the original delinquency. Interest (simple) shall accrue at the rate of one percent each month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalty accrued shall become part of the tax. (Ord. 91-006 § 3, 1991)
3.20.030 Persons responsible for payment.
Any tax imposed pursuant to Section 3.20.020 shall be deemed a debt owed to the city and 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, each of whom shall be jointly and severally liable for payment of the tax in any civil action instituted by the city. (Ord. 91-006 § 4, 1991: Ord. 558 § 3, 1967)
3.20.040 Exemption—Instruments taken as result of foreclosure.
Any 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. 760 § 1, 1979: Ord. 558 § 4(a), 1967)
3.20.050 Exemption—Instrument given to secure debts.
Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 558 § 4, 1967)
3.20.060 Exemption—United States agencies when acquiring title.
Any deed or writing to which the United States or any other 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 chapter when the exempt agency is acquiring title. (Ord. 760 § 2, 1979: Ord. 558 § 5, 1967)
3.20.070 Exemption—Conveyances making effective any plan of reorganization or adjustment.
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 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. Sections 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. 558 § 6, 1967)
3.20.080 Exemption—Conveyances making effective any order 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. 558 § 7, 1967)
3.20.090 Applicability in cases of transfer or termination of partnership.
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, if:
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. 558 § 8, 1967)
3.20.095 Exemptions—Conveyances without consideration.
The city council may provide by resolution for a refund program of the real property transfer tax in cases of certain property transactions for which no consideration is paid. (Ord. 97-006 § 1, 1997)
3.20.100 Chapter 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. 03-006 § 2 (part), 2003: Ord. 91-006 § 5, 1991: Ord. 558 § 9, 1967)
3.20.110 Limitations of actions.
A. Any action or proceeding challenging the constitutionality or validity of the tax imposed by this chapter shall be brought according to the procedures and within the sixty-day limitations period set forth in Chapter 9 of Title 10 of Part 2 of the Code of Civil Procedure (commencing with Section 860). No challenge to the constitutionality or validity of this chapter shall be made other than within the time and manner therein specified.
B. All claims for refunds not involving a challenge to the validity or constitutionality of the tax imposed by this chapter shall be governed by Chapter 1.24 of this code. In the event that subdivision A of this section is ruled inapplicable by a court of law to a claim challenging the constitutionality or validity of the tax imposed by this chapter, all such claims for refunds shall also be governed by Chapter 1.24 of this code. (Ord. 97-004 § 2; Ord. 91-006 § 6, 1991: Ord. 558 § 10, 1967)
3.20.120 Copies on file.
Upon its adoption the city clerk shall file two copies of the ordinance codified in this chapter with the county recorder. (Ord. 558 § 12, 1967)