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If the legislative body of any city in the County of San Diego 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 22.302 of this chapter, a credit shall be granted against the taxes due under this ordinance 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 conformity with that part.
(Amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10511 (N.S.), effective 1-4-18)
The County Recorder shall administer and enforce 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. On or before the fifteenth day of the month the Recorder shall report to the County Auditor the amounts of taxes collected during the preceding month pursuant to this chapter and each applicable city ordinance. The Auditor shall allocate and distribute monthly said taxes as follows:
(a) All monies which relate to transfers of real property located in the unincorporated territory of the County shall be allocated to the County.
(b) All monies which relate to transfers of real property located in a city in the County which has imposed a tax pursuant to said Part 6.7 shall be allocated one-half to the city and one-half to the County.
(c) All monies 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 shall be allocated to the County.
(d) All monies 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.
(Amended by Ord. No. 3205 (N.S.), effective 7-1-68; amended by Ord. No. 9889 (N.S.), effective 10-26-07)
(a) The Recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter 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 the party's agent, shall appear on the face of the document, in compliance with (c), and the Recorder may rely on the declaration unless the Recorder has reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement of the consideration or value on which the tax due was computed. The declaration shall also state whether or not the consideration or value on which the tax was computed was 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.
(b) If the Recorder has reason to believe the amount of tax tendered with the document submitted for recording is not the full amount of the tax due, the Recorder may request additional information before recording the document.
(c) Every document subject to the tax imposed by this chapter which is submitted for recording shall show on the face of the document the amount of the tax due and 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.
(Amended by Ord. No. 3205 (N.S.), effective 7-1-68; amended by Ord. No. 4479 (N.S.), effective 4-3-75; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10511 (N.S.), effective 1-4-18)
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. The number will not be proof of title and in the event of any conflicts the legal description noted upon the document shall govern. The validity of a document shall not be affected by the fact that a parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in the parcel number or for omitting the parcel number. The Recorder shall not accept any deed, instrument, or conveyance for recording unless the tax roll parcel number has been noted upon it. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.
(Added by Ord. No. 3801 (N.S.), effective 1-1-72; amended by Ord. No. 9889 (N.S.), effective 10-26-07)
Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code.
(Amended by Ord. No. 9889 (N.S.), effective 10-26-07)
State law reference(s)--Claims for refunds, Revenue and Taxation Code, § 5096 et seq.
The Recorder shall interpret this chapter consistently with the 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 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the regulations 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.
(Amended by Ord. No. 9889 (N.S.), effective 10-26-07)
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