2007 California Revenue and Taxation Code Chapter 2. Authorization For Tax

CA Codes (rtc:11911-11913)

11911.  (a) The board of supervisors of any county or city and
county, by an ordinance adopted pursuant to this part, may impose, on
each deed, instrument, or writing by which any lands, tenements, or
other realty sold within the county 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 their
direction, when the consideration or value of the interest or
property conveyed (exclusive of the value of any lien or encumbrance
remaining thereon at the time of sale) exceeds one hundred dollars
(0) a tax at the rate of fifty-five cents (.55) for each five
hundred dollars (0) or fractional part thereof.
   (b) The legislative body of any city which is within a county
which has imposed a tax pursuant to subdivision (a) may, by an
ordinance adopted pursuant to this part, impose, on each deed,
instrument, or writing by which any lands, tenements, or other realty
sold within the city 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 their direction, when the
consideration or value of the interest or property conveyed
(exclusive of the value of any lien or encumbrance remaining thereon
at the time of sale) exceeds one hundred dollars (0), a tax at the
rate of one-half the amount specified in subdivision (a) for each
five hundred dollars (0) or fractional part thereof.
   (c) A credit shall be allowed against the tax imposed by a county
ordinance pursuant to subdivision (a) for the amount of any tax due
to any city by reason of an ordinance adopted pursuant to subdivision
(b).  No credit shall be allowed against any county tax for a city
tax which is not in conformity with this part.



11911.1.  Any ordinance which imposes the documentary transfer tax
may require that 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 for omission of such number.



11912.  Any tax imposed pursuant to Section 11911 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.


11913.  The transfer of any mobilehome installed on a foundation
system, pursuant to Section 18551 of the Health and Safety Code, and
subject to local property taxation shall be subject to this part.