Chapter 3.16 - Documentary Transfer Tax#

3.16.010 - Title—Authority—References to "Code".#

The ordinance codified in this chapter shall be known as the "Documentary Transfer Tax Ordinance of the City of Lincoln." It is adopted pursuant to the authority contained in Part 6.7 (commencing with section 11901) of Division 2 of the Revenue and Taxation Code of the state of California, referred to in this chapter as the "Code." All references to the Code shall be as the same reads as of the adoption of the ordinance codified in this chapter or as it may, after the adoption of the ordinance codified in this chapter, be amended to read from time to time.

(Ord. 307B §2, 1976)

3.16.020 - Tax imposed.#

There is imposed a tax on each deed, instrument or writing by which any lands, tenements or other realty sold within the city is 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, upon the value and in the amounts specified by subsection b of section 11911 of the Code.

(Ord. 307B §3, 1976)

3.16.030 - Who shall pay.#

The tax imposed by Section 3.16.020 shall be paid by those persons specified in section 11912 of the Code.

(Ord. 307B §4, 1976)

3.16.040 - Exemptions.#

The tax imposed by Section 3.16.020 shall not apply to those entities or under those conditions specified in sections 11921 through 11926 of the Code.

(Ord. 412B §6, 1982: Ord. 307B §5, 1976)

3.16.050 - Administration by county recorder.#

The recorder of Placer County shall administer this chapter in conformity with the provisions of section 11933 of the Code.

(Ord. 307B §6, 1976)

3.16.060 - Refund claims.#

Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of section 11934 of the Code.

(Ord. 307B §7, 1976)

3.16.070 - Allocation by county auditor.#

Money received by the county through the county recorder shall be allocated by the county auditor pursuant to section 11931 of the Code. This chapter is in conformity with Part 6.7 of Division 2 of the Code.

(Ord. 307B §8, 1976)