Delinquency Penalties. The tax imposed by this ordinance 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 thirty days later. In the event that tax is not paid prior to becoming delinquent, a delinquency penalty of 25 percent of the amount of tax due shall accrue. In the event only a portion of the tax is unpaid prior to becoming delinquent, the penalty shall accrue only as to the portion remaining unpaid. An additional penalty of 10 percent shall accrue if the tax remains unpaid on the ninetieth day following the date of the original delinquency Interest shall accrue at the rate of one percent a month, or fraction thereof, on the amount of delinquent tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalties accrued shall become part of the tax.
Audits. The County Recorder may audit any documents transferring an interest in real property before or after any transfer, to determine if the transfer is exempt from the tax under this Article or is unpaid or underpaid. The County Recorder may adopt and implement necessary and appropriate audit procedures.
Delinquency Determination. Whenever the County Recorder has reason to believe that the full amount of tax due under this ordinance was not paid, the County Recorder may, by notice served upon any person liable therefor, require him to furnish affidavits, true copies of relevant records or other documentary proof sufficient to establish the amount of the consideration or value of the interest or property conveyed including the amount of any lien or encumbrance remaining thereon at the time of sale; and, if it was claimed that the deed, instrument or other writing was not subject to this tax or was exempt therefrom, the County Recorder may, by such notice, require any person liable for the tax to furnish affidavits, true copies of relevant records or other documentary proof to substantiate such claim. On the basis of the proof so submitted and any other available evidence, the County Recorder shall determine whether the full amount of tax due under this ordinance was paid before recordation and, if it was not, the County Recorder shall determine the amount of tax which was not paid and is delinquent.
Delinquency Notices. Promptly after making his or her delinquent tax determination, the County Recorder shall record a notice of delinquent tax which shall include:
The amount of delinquent tax;
The interest that shall accrue on the delinquent tax;
The delinquency penalty then due;
The additional penalty that shall accrue if the tax is not promptly paid;
A description of the real property that was transferred by the document recorder without full payment of tax; and
A notice that if the tax, penalties and interest are not paid within 30 days, proceeding will be taken at a noticed hearing before the Board of Supervisors to impose a lien for the unpaid tax, together with penalties and interest, against the real property described in the delinquency notice;
The County Recorder shall also serve or mail copies of the notice of delinquent tax to the person liable for the tax and to the owner or owners of the real property described in the notice, as said owners are shown on the records of the County Tax Collector.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 20-09, File No. 081450, App. 2/5/2009; Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013)