§ 3.24.160. Recordation subject to payment of tax.

The recorder shall not record any deed, instrument, or writing subject to the tax imposed by this chapter unless the tax is paid. A declaration of the amount of tax due, signed by the party determining the tax or his/her/its agent, shall appear on the face of the document. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remain on the interest or property conveyed at the time of sale. If the party submitting the document so requests, the declaration may be made on a separate paper which shall be affixed to the document by the recorder after the permanent record is made and before the original is returned as specified in Government Code Section 27321.

(Ord. No. 13-01, § 12, 5-7-2013)

Editor's note

Ord. No. 13-01, § 12, adopted May 7, 2013, in effect repealed the former § 3.24.160, and enacted a new § 3.24.160 as set out herein. The former § 3.24.160 pertained to tax roll parcel number requirements and derived from Ord. No. 379, 1967 and Ord. No. 379-A, 1968.