This chapter shall be known as the "real property transfer tax
ordinance of the City of Santa Rosa," and is adopted pursuant to the
charter City authority granted to the City by the state Constitution,
Article 11, Sections 5 and 7.
(Prior code § 8.304; Ord. 2862 § 1, 1990)
There is imposed on each deed, instrument or writing by which
any lands, tenements, or other real property within the City are sold,
granted, assigned, conveyed or otherwise transferred to, or vested
in, the purchaser or purchasers, or any other person or persons when
the consideration or value of the interest or property conveyed exceeds
$100.00, a tax at the rate of two dollars for each $1,000.00 or fractional
part thereof of the consideration or value.
As used in this chapter, "consideration or value" means the
total consideration, valued in money of the United States, paid or
delivered or contracted to be paid or delivered in return for the
transfer of real property, including the amount of any indebtedness,
existing immediately prior to the transfer which is secured by a lien,
deed of trust or other encumbrance on the property conveyed and which
continues to be secured by such lien, deed of trust or encumbrance
after the transfer, and also including the amount of any indebtedness
which is secured by a lien, deed of trust or encumbrance given or
placed upon the property in connection with the transfer to secure
the payment of the purchase price or any part thereof which remains
unpaid at the time of the transfer.
"Consideration or value" also includes the amount of any special
assessment levied or imposed upon the property by a public body, district
or agency, where the special assessment is a lien or encumbrance on
the property and the purchaser or transferee agrees to pay such special
assessment or takes the property subject to the lien of such special
assessment.
The value of any lien or encumbrance of a type other than those
which are specifically included in this section, existing immediately
prior to the transfer and remaining after the transfer, shall not
be included in determining the value of the consideration. If the
consideration or value cannot be definitely determined, or is left
open to be fixed by future contingencies, "consideration or value"
shall be deemed to mean the fair market value of the property at the
time of transfer after deducting the amount of any lien or encumbrance,
if any, of a type which would be excluded in determining the consideration
or value pursuant to the provisions of this section.
(Prior code § 8.305; Ord. 2862 § 2, 1990)
(A)
Any
tax imposed pursuant to this chapter shall not apply to any instrument
in writing given to secure a debt.
(B)
Any
deed, instrument or writing to which the United States or any agency
of instrumentality thereof, any state or territory, or political subdivision
thereof, is a party, shall be exempt from any tax imposed pursuant
to this chapter whenever the exempt agency is acquiring title.
(C)
Any
tax imposed pursuant to this chapter shall not apply to the making,
delivering or filing of conveyances to make effective any plan or
reorganization or adjustment:
(1)
Confirmed under the Federal Bankruptcy Act, as amended;
(2)
Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in Subdivision (m) of Section 205 of Title 11 of the United States Code, as amended:
(3)
Approved in an equity receivership proceeding in a court involving a corporation, as defined in Subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
(4)
Whereby a mere change in identity, form or place of organization
is affected.
Subdivisions (1) through (4) of this subsection shall apply
if the making delivery or filing of instruments of transfer or conveyance
occurs within five years from the date of such confirmation, approval
or change.
(D)
Any
tax imposed pursuant to this chapter shall not apply to the making
or delivery of conveyances to make effective any order of the Securities
and Exchange Commission, as defined in Subdivision (a) of Section
1083 of the Internal Revenue Code of 1954, but only if:
(1)
The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79(k) of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
(2)
Such order specifies the property which is ordered to be conveyed;
(3)
Such conveyance is made in obedience of such order.
(E)
In
the case of any realty held by a partnership, no levy shall be imposed
pursuant to this chapter by reason of any transfer of an interest
in a partnership or otherwise, if:
(F)
If
there is a termination of any partnership within the meaning of Section
708 of the Internal Revenue Code of 1954, for purposes of this chapter,
such partnership shall be treated as having executed an instrument
whereby there was conveyed for fair market value (exclusive of the
value of any lien or encumbrance remaining thereon) all realty held
by such partnership at the time of such termination.
(G)
Not
more than one tax shall be imposed pursuant to this chapter by reason
of a termination described in Subdivision (b), and any transfer pursuant
thereto, with respect to the realty held by such partnership at the
time of such termination.
(Prior code § 8.306; Ord. 2866 § 1, 1990)
(A)
Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapters 1 and 2 of Title 1, Division 3.6, Part 3 of the California Government Code, commencing with Section 900.
(B)
A
claim for refund may be filed only if a written protest is filed with
the City at the time the tax payment is made. A claim for refund must
be accompanied by a copy of the written protest.
(C)
No
legal or equitable process shall issue in any proceeding in any court
against the City or any officer thereof to prevent or enjoin the collection
of the tax imposed by this chapter.
(Prior code § 8.307; Ord. 2862 § 3, 1990)
The Fiscal Director of the City shall collect the tax imposed
by this chapter and deposit the same to the general fund. The collection
may be delegated by agreement with the County to provide for payment
to and through the County recorder upon recordation of the document
of transfer upon such terms and conditions as shall be approved by
the City Council.
(A)
Penalty.
The tax imposed by this chapter is due and payable at the time the
deed, instrument or writing effecting a transfer subject to the tax
is delivered and is delinquent if unpaid at the time of recordation
thereof. In the event that the tax is not paid prior to becoming delinquent,
a delinquency penalty of 10 percent of the amount of the tax due shall
accrue. In the event a portion of the tax is unpaid prior to becoming
delinquent, the penalty shall only accrue as to the portion remaining
unpaid. An additional penalty of 10 percent shall accrue if the tax
remains unpaid on the 19th day following the date of the original
delinquency. Interest shall accrue at the rate of one-half of one
percent a month, or fraction thereof, on the amount of tax, exclusive
of penalties, from the date the tax becomes delinquent to the date
of payment. Interest and penalty accrued shall become part of the
tax.
(B)
Tax
as Debt. The amount of any tax, penalty and interest imposed by this
chapter shall be deemed a debt to the City. Any person owing the tax
to the City shall be liable to an action brought in the name of the
City for the recovery of such amount. The provisions of this section
shall not be deemed a limitation upon the City to bring any other
action, whether criminal, at law, or in equity arising out of the
failure to pay a tax, penalty or interest imposed, or other failure
to comply with the provisions of this chapter.
(Prior code § 8.308; Ord. 2862 § 4, 1990)
The tax imposed by Section 3-20.020 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, and such persons shall be jointly and severally liable for payment thereof; provided that with respect to a transfer made upon the termination of a partnership within the meaning of Section 708 of Title 26 of the United States Code, as amended, for the purposes of this chapter, it shall be assumed that a document was executed by the partnership whereby there was transferred for market value all realty held by such partnership at the time of such termination; providing further, that with respect to the realty held by such partnership, not more than one tax shall be imposed pursuant to this chapter by reason of such termination and any documents making transfer pursuant thereto.
All revenues received by the City from the levy of the tax imposed
by this chapter shall be deposited and paid into the general fund.
(Ord. 2862 § 5, 1990)
