SECTIONS 11931-11935 - California Statutes

REVENUE AND TAXATION CODE

SECTION 11931-11935

11931. If the legislative body of any city imposes a tax pursuant
to subdivision (b) of Section 11911 equal to one-half the amount
specified in subdivision (a) of Section 11911, the county in which
such city is located shall grant a credit against the county tax in
the amount of the city tax if the city's tax conforms to this part.
The county shall collect all taxes imposed pursuant to this part and
the county auditor shall allocate the proceeds as follows:
(1) All money which relates to transfers of real property located
in unincorporated areas of the county or in a city and county shall
be allocated to the county or city and county, as the case may be.
(2) All money which relates to transfers of real property located
in a city which imposes a tax on transfers of real property pursuant
to this part shall be allocated one-half to such city and one-half to
the county.
(3) All money which relates to transfers of real property located
in a city which imposes a tax on transfers of real property not in
conformity with this part shall not be credited against the county
tax and the entire amount collected by the county shall be allocated
entirely to the county.
(4) All money which relates to transfers of real property in a
city which does not impose a tax on transfers of real property shall
be allocated entirely to the county.

11932. If a county has imposed a tax pursuant to this part, every
document subject to tax which is submitted for recordation shall show
on the face of the document the amount of tax due and the
incorporated or unincorporated location of the lands, tenements or
other realty described in the document. If the party submitting the
document for recordation so requests, the amount of tax due shall be
shown 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 Section 27321 of the Government
Code.

11933. If a county has imposed a tax pursuant to this part, the
recorder shall not record any deed, instrument or writing subject to
the tax imposed pursuant to this part, unless the tax is paid at the
time of recording. A declaration of the amount of tax due, signed by
the party determining the tax or his agent, shall appear on the face
of the document or on a separate paper in compliance with Section
11932, and the recorder may rely thereon; provided he has no reason
to believe that the full amount of the tax due has not been paid. 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 remaining on the
interest or property conveyed at the time of sale. Failure to collect
the tax due shall not affect the constructive notice otherwise
imparted by recording a deed, instrument or writing.

11934. Claims for refunds of taxes imposed pursuant to this part
shall be governed by the provisions of Chapter 5 (commencing with
Section 5096) of Part 9 of Division 1 of this code.

11935. (a) Any ordinance adopted pursuant to this part may include
an administrative appeal process for resolution of disputes related
to the documentary transfer tax.
(b) Whether the amount of documentary transfer tax is determined
by an administrative appeal process or established by a court of law,
the value of the property established for purposes of determining
the amount of documentary transfer tax due shall not be binding on
the determination of the value of that property for property tax
purposes by the county assessor, by an assessment appeals board, or
by a court of law reviewing property tax values established by an
assessment appeals board.