ARTICLE IV-A ASSESSOR / RECORDER / COUNTY CLERK*
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*Editor’s note -- Title of Art. IV-A changed from Assessor to Assessor / Recorder / County Clerk by Ord. No. 8673 (N.S.), effective 5-23-96.
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*Note -- Title added.
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(a) Any person over the age of 55 years who resides in property which is eligible for the homeowner‘s exemption under Article XIII A, Section 3(k) of the California Constitution and Section 218 of the Revenue & Taxation Code may transfer, subject to the conditions and limitations provided in Section 69.5 of the Revenue & Taxation Code, the base year value of that property, provided that the property is located in the State of California, to any replacement dwelling of equal or lesser value which is located within San Diego County and is purchased or newly constructed by that person as his or her principal residence within two years of the sale by that person of the original property, provided that the base year value of the original property shall not be transferred to the replacement dwelling until the original property is sold.
(b) All claims for transfers of base year value from original property located in another county shall be granted provided that the claims meet the conditions specified above and all applicable requirements of Article XIII A Section 2(a) of the California Constitution and Section 69.5 of Revenue & Taxation Code.
(c) The base year valuation of the original property, as determined by the Assessor Clerk in the county in which the original property is located, shall be accepted in connection with the granting of the claim for transfer of base year value as required by this Section.
(d) The provisions of this Section shall be applicable to all replacement dwellings which are purchased or newly constructed on or after November 9, 1988. Provisions of this Section shall remain operative for a period of not less than five (5) years, commencing on the effective date of this Section.
(e) This Section shall be repealed on January 1, 1999, unless the State Legislature prior to that date has extended the authority for the provisions contained herein.
(f) If a court determines that this Section is unlawful or invalid in that it is applicable to replacement dwellings which are purchased or newly constructed prior to the effective date (February 14, 1989) of this Section, those persons who own replacement dwellings purchased or newly constructed prior to February 14, 1989 and have paid a reduced property tax as a result of this Section, shall pay to the County of San Diego for every tax year that they paid said reduced property tax the difference between the amount of property tax they would have paid had they not been allowed to transfer their base value pursuant to this Section, and the amount they actually paid.
(g) If any subsection, subdivision, sentence, clause, phrase, or portion of this Section, or the application thereof to any person, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Section or its application to other persons. The Board of Supervisors hereby declares that it would have adopted this Section, and each subsection, subdivision, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, phrases, or portions, or the application thereof to any person, be declared invalid or unconstitutional.
(Article IV-A, Section 86, added by Ord. No. 1312 (N.S.), adopted 6-9-53; repealed by Ord. No. 7308 (N.S.), effective 7-2-87; new Section 86 added by Ord. No. 7587 (N.S.), effective 2-14-89; Ord. No. 7592 (N.S.), adopted 2-21-89, effective 3-23-89, supersedes Ord. No. 7587; amended by Ord. No. 7690 (N.S.), adopted 11-28-89, operative 1-1-90; amended by Ord. No. 8673 (N.S.), effective 5-23-96)
State law reference(s) -- Eligibility for homeowner’s exemption, Constitution Art. XIII A, § 3(k); similar provisions, Revenue & Taxation Code, § 218; limitations, Revenue & Taxation Code, § 69.5; requirements for above, Constitution Art. XIII A, § 2(a); similar provisions, Revenue & Taxation Code, § 69.5.
(a) Any person owning property which is substantially damaged or destroyed following a disaster may transfer, subject to the conditions and limitations provided in Section 69.3 of the Revenue and Taxation Code, the base year value of that property, provided that the property is located in the state of California, to any replacement dwelling of equal or lesser value which is located within San Diego County and is purchased or newly constructed by that person within three years after the date of the loss by that person of the original property.
(b) All claims for transfers of base year value from original property located in another county in California shall be granted, if the claims meet the applicable requirements of both subdivision (e) of Section 2 of Article XIIIA of the California Constitution and Section 69.3 of the Revenue and Taxation Code. All claims for transfers of base year value shall be filed with the assessor, on forms prescribed by the State Board of Equalization for this purpose.
(c) In determining the base year valuation of original property located in another county, the base year valuation as determined by the assessor of such other county shall be accepted by the assessor of this county, in connection with the granting of claims for transfers of base year value.
(d) The provisions of this Section shall be applicable to all replacement dwellings which are purchased or newly constructed on or after October 9, 2017.
(e) If a court determines that this Section is unlawful or invalid in that it is applicable to replacement dwellings which are purchased or newly constructed prior to the effective date of this Section, those persons who own replacement dwellings purchased or newly constructed prior to the effective date and have paid a reduced property tax as a result of this Section, shall pay to the County of San Diego for every tax year that they paid said reduced property tax the difference between the amount of property tax they would have paid had they not been allowed to transfer their base value pursuant to this Section, and the amount they actually paid.
(f) If any subsection, subdivision, sentence, clause, phrase, or portion of this Section, or the application thereof to any person, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Section or its application to other persons. The Board of Supervisors hereby declares that it would have adopted this Section, and each subsection, subdivision, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, phrases, or portions, or the application thereof to any person, be declared invalid or unconstitutional.
(Added by Ord. No. 10538 (N.S.), effective 6-7-18)
Pursuant to subdivision (f) of California Revenue & Taxation Code Section 69, the base year value of property that is substantially damaged or destroyed by the Cedar Fire that commenced in October of 2003, as declared by the Governor, may be transferred to comparable property within this county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property within seven years after the Cedar Fire.
(Added by Ord. No. 10155 (N.S.), effective 7-28-11)
The following fees and charges shall be collected by the Assessor/Recorder/County Clerk for fictitious business name statement filings:
(a) FICTITIOUS BUSINESS NAME STATEMENT (ORIGINAL OR RENEWAL): A fee of $54 for filing each fictitious business name statement pursuant to Business and Professions Code section 17929 and Government Code section 54985.
(b) STATEMENT OF WITHDRAWAL FROM PARTNERSHIP: A fee of $48 for each statement of withdrawal from partnership operating under a fictitious business name pursuant to Business and Professions Code section 17929 and Government Code section 54985.
(c) STATEMENT OF ABANDONMENT: A fee of $48 for each statement of abandonment of use of a fictitious business name pursuant to Business and Professions Code section 17929 and Government Code section 54985.
(d) EACH ADDITIONAL FICTITIOUS BUSINESS NAME FILED ON THE SAME STATEMENT: A fee of $5 for each additional fictitious business name filed on the same statement and doing business at the same location pursuant to Business and Professions Code section 17929 and Government Code section 54985.
(e) EACH ADDITIONAL OWNER FILED ON THE SAME STATEMENT: A fee of $5 for each additional owner filed on the same statement and doing business at the same location pursuant to Business and Professions Code section 17929 and Government Code section 54985.
(f) COPY OF FICTITIOUS BUSINESS NAME DOCUMENT PROVIDED BY ELECTRONIC MAIL: A fee of $0.45 for each uncertified copy of a fictitious business name document delivered by electronic mail pursuant to Government Code section 26831.
(Added by Ord. No. 9710 (N.S.), effective 5-12-05; amended by Ord. No. 9862 (N.S.), effective 6-21-07; amended by Ord. No. 9899 (N.S.), effective 1-3-08; amended by Ord. No. 10183 (N.S.), effective 1-5-12; amended by Ord. No. 10634 (N.S.), effective 12-19-19; amended by Ord. No. 10723 (N.S.), effective 6-3-21; amended by Ord. No. 10824 (N.S.), effective 2-9-23)
The following fees and charges shall be collected by the Assessor/Recorder/County Clerk for County Clerk marriage services:
(a) MARRIAGE LICENSE: A fee o f$129 for each public marriage license pursuant to Government Code sections 26840 and 54985.
(b) CONFIDENTIAL MARRIAGE LICENSE: A fee of $144 for each confidential marriage license pursuant to Government Code sections 26840.1 and 54985.
(c) CIVIL CEREMONY: A fee of $107 for each civil ceremony performed pursuant to Government Code sections 26861 and 54985.
(d) WITNESS FOR CIVIL CEREMONY: A fee of $58 for each witness provided for a civil ceremony pursuant to the California Constitution, Article 11, Section 7.
(e) DEPUTY MARRIAGE COMMISSIONER APPLICATION: A fee of $115 for each deputy marriage commissioner application pursuant to the California Constitution, Article 11, Section 7.
(f) CONFIDENTIAL MARRIAGE CERTIFICATE AMENDMENT: A fee of $79 for each amendment to a confidential marriage certificate registered by the County Clerk, one year or more after the date of the marriage, pursuant to the California Constitution, Article 11, Section 7.
(g) DUPLICATE MARRIAGE LICENSE: A fee of $79 for each duplicate public or confidential marriage license issued within one year of the date of the marriage that is not registered or recorded pursuant to Family Code sections 360 and 510.
(h) APPLICATION OR RENEWAL OF APPROVAL TO AUTHORIZE CONFIDENTIAL MARRIAGES: A fee of $300 for each application or renewal of approval to authorize confidential marriages pursuant to Family Code section 536.
(i) MARRIAGE PHOTO WITH FRAME: A fee of $10 for each marriage photo with frame purchased pursuant to California Constitution, Article 11, Section 7.
(j) DECORATIVE MARRIAGE KEEPSAKE: A fee of $4 plus the cost of each decorative marriage keepsake purchased in a single transaction from the County Clerk pursuant to California Constitution, Article 11, Section 7.
(k) WEDDING RING: A fee of $8 plus the cost of each wedding ring purchased in a single transaction pursuant to California Constitution, Article 11, Section 7.
(Added by Ord. No. 10183 (N.S.), effective 1-5-12; amended by Ord. No. 10634 (N.S.), effective 12-19-19; amended by Ord. No. 10824 (N.S.), effective 2-9-23)
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