(A) There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Benito shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser(s) or any other person(s) by their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100, a tax at the rate of $0.55 for each $500 or fractional part thereof.
(B) For purposes of this article, “realty sold” includes a change of ownership as set forth in Part 0.5 (commencing with § 60) of Division 1 of the Revenue and Taxation Code with special reference to §§ 64, (c) and (d).
(C) The transfer of any mobile home installed on a foundation system, pursuant to § 18551 of the Health and Safety Code, and subject to property taxation shall be subject to this article.
(Ord. 969, § 5, 2018)