§ 14.0301 Title.

   This Chapter shall be known as the “Real Property Transfer Tax Code of the County of San Bernardino.” It is adopted pursuant to Revenue and Taxation Code §§ 11901 et seq.

(Ord. 1394, passed - -1967)

§ 14.0302 Tax Imposed—Rate.

   There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Bernardino shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or her or 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 $100.00, a tax at the rate of $0.55 for each $500.00 or fractional part thereof.

(Ord. 1394, passed - -1967)

§ 14.0303 Person Obligated to Pay Tax.

   The tax imposed by § 14.0302 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

(Ord. 1394, passed - -1967)

§ 14.0304 Inapplicability to Instrument Securing Debt.

   The tax imposed pursuant to this Chapter shall not apply to any instrument in writing given to secure a debt.

(Ord. 1394, passed - -1967)

§ 14.0305 Government Entities Not Liable for Payment.

   The United States or any agency or instrumentality thereof, any State or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this Chapter with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.

(Ord. 1394, passed - -1967)

§ 14.0306 Exempt Transactions—Bankruptcy, Receivership, Change of Identity, Place or Form of Organization.

   The tax imposed pursuant to this Chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:

   (a)   Confirmed under the Federal Bankruptcy Act, as amended;

   (b)   Approved in an equity receivership proceeding in a court involving a corporation, as defined in Subdivision (3) of 11 U.S.C. § 506, as amended;

   (c)   Approved in an equity receivership proceeding in a court involving a corporation, as defined in Subdivision (3) of 11 U.S.C. § 506, as amended; or

   (d)   Whereby a mere change in identity, form or place of organization is effected.

   Subdivisions (a) to (d), inclusive, of this Section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.

(Ord. 1394, passed - -1967)