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In the administration of this Chapter, the Recorder shall interpret its provisions consistently with those 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 26 C.F.R. §§ 47.4361-1, 47.4361-2, and 47.4362-1 of Part 47, as the same 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.
(Ord. 1394, passed - -1967)
Whenever the County Recorder has reason to believe that the full amount of tax due under this Chapter has not been paid, he or she may, by notice served upon any person liable therefor, require him or her to furnish a true copy of his or her records relevant to the amount of the consideration or value of the interest or property conveyed.
(Ord. 1394, passed - -1967)
Any person or persons who makes, signs, issues, or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this Chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this Chapter, shall be guilty of a misdemeanor.
No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this Chapter.
(Ord. 1394, passed - -1967)
Pursuant to authority set forth in Revenue and Taxation Code § 11911.1, 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 and will not be proof of title, and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or omission of such 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 number 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.
(Ord. 2139, passed - -1977)