§ 1111.

RECORDING PAYMENT OF TAX

The Recorder shall collect the tax hereby imposed and deposit the same to the General Fund. The Recorder shall not record any deed, instrument or writing subject to the tax imposed by this ordinance unless the tax is paid.

A declaration of the amount of the tax due, signed by the party determining the tax or his agent shall appear on the face of every document subject to tax hereunder which is submitted for recordation, or if the party submitting the document for recordation so requests, the declaration may be placed on a separate paper. 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 liens or encumbrances remaining on the interest or property conveyed at the time of sale. If the party submitting the document for recordation has requested that the declaration be placed upon a separate paper, the separate paper 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.

With every document subject to tax hereunder which is submitted for recordation, there shall also be submitted a separate affidavit stating all relevant information that is necessary for the determination of the proper transfer tax. A form for such affidavit shall be prepared by the County Recorder. The affidavit form shall include the following notice: “NOTICE: Any material misrepresentation of fact in this affidavit is a misdemeanor under Section 1116 of the Real Property Transfer Tax Ordinance. Any person who makes such a misrepresentation is subject to prosecution for such offense.”

In accepting a document for recordation, the County Recorder shall rely upon the declaration of the amount of Tax due and upon the affidavit of relevant information accompanying the document.

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.

History

(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013)

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