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(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)