(A) The County Recorder shall not record any deed, instrument or writing subject to the tax imposed pursuant to this article 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 their agent, shall appear on the face of the document in compliance with Subdivision (B) of this section. The County Recorder may rely on said declaration if they have no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement showing that the consideration or value on which the tax due was computed based on either:
(1) The full value of the property at the time of sale; or
(2) The full value of the property, less the value of any lien(s) and/or encumbrance(s) remaining on the interest or property conveyed at the time of sale.
(B) Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document, the amount of taxes due under this article and the incorporated or unincorporated location of the lands, tenements, or other realty described in the document, and the recorder may rely thereon. If said lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.
(Ord. 969, § 25, 2018)