(A) The ordinance codified in this subchapter shall be known as the “Real Property Transfer Tax Ordinance of the city.”
(B) It is adopted pursuant to the authority contained in Cal. Rev. & Tax. Code §§ 11901 et seq.
('81 Code, § 3.16.010)
Statutory reference:
Real property transfer tax, see Cal. Rev. & Tax. Code §§ 11901 et seq.