The tax imposed under this chapter is solely for the purpose of raising income and revenue which is necessary to pay the usual and current expenses of conducting the municipal government of the city. (Ord. 1598 § 1 (part), 1990).

A tax is imposed on each transfer, by deed, instrument or writing, by which any lands, tenements or other real property located in the city are sold, granted, assigned, transferred or otherwise conveyed to, or vested in, a purchaser or purchasers thereof, or any other person or persons at or by the direction of said purchaser or purchasers, when the value of the consideration exceeds one hundred dollars, said tax to be at the rate of two dollars for each one thousand dollars or fractional part of one thousand dollars of the value of the consideration. (Ord. 1598 § 1 (part), 1990).

Any tax imposed pursuant to Section 3.22.020 of this chapter 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. (Ord. 1598 § 1 (part), 1990).

Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 1598 § 1 (part), 1990).

Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this chapter when the exempt agency is acquiring title. (Ord. 1598 § 1 (part), 1990).

Any tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment confirmed under the Federal Bankruptcy Act, as amended, if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change. (Ord. 1598 § 1 (part), 1990).

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, but only if:
(a) 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 the Public Utility Holding Company Act of 1935;
(b) Such order specifies the property which is ordered to be conveyed; and
(c) Such conveyance is made in obedience to such order. (Ord. 1598 § 1 (part), 1990).

(a) 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:
(1) Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code; and
(2) Such continuing partnership continues to hold the realty concerned.
(b) If there is a termination of any partnership within the meaning of the Internal Revenue Code 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.
(c) Not more than one tax shall be imposed pursuant to this chapter by reason of a termination described in subsection (b) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (Ord. 1598 § 1 (part), 1990).

Any tax imposed pursuant to this chapter shall not apply with respect to any transfer to a beneficiary or mortgagee which is taken in lieu of a foreclosure. (Ord. 1598 § 1 (part), 1990).

(a) Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument or other writing which purports to transfer, divide or allocate community, quasi-community or quasi-marital property assets between spouses for the purposes of effecting a division of community, quasi-community or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to Part 5 (commencing with Section 4000) of Division 4 of the Civil Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.
(b) In order to qualify for the exemption provided in subsection (a), the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to the exemption. (Ord. 1598 § 1 (part), 1990).

Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or others writing by which realty is conveyed by the state, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to an agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency. (Ord. 1598 § 1 (part), 1990).

Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the state, any political subdivision thereof, or agency or instrumentality of either thereof, conveys to a nonprofit corporation realty the acquisition, construction, or improvement of which was financed or refinanced by obligations issued by the nonprofit corporation on behalf of a government unit, within the meaning of Section 1.103-1(b) of Title 26 of the Code of Federal Regulations. (Ord. 1598 § 1 (part), 1990).

Delinquent taxes (including penalties and interest) shall be made a lien upon the real property transferred and such lien shall continue until the taxes thereon are fully paid. During July of each year, the tax collector shall submit to the city council a report of delinquent taxes. A time, date and place for hearing of the report and any objections or protests thereto shall be fixed by the city clerk. Not less than ten days prior to the date of such hearing, the tax collector shall mail written notice thereof to the owner of each of the properties affected thereby, using for this purpose the names and addresses which appear on the last equalized tax assessment roll.
(a) At said hearing the city council shall hear any objections or protests of owners of property liable to be assessed for delinquent taxes. The city council may make such revision or corrections to the report as it deems just, after which the report shall be confirmed by resolution. The delinquent taxes set forth in the report as confirmed shall constitute special assessments against the respective property and are a lien on the property for the amounts of such delinquent taxes.
(b) Prior to August 10th, a certified copy of the confirmed report shall be filed with the county auditor, who shall enter each assessment on the tax roll against the respective premises. Said assessment shall be collected at the same time in the same manner as ordinary municipal ad valorem taxes and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of municipal ad valorem property taxes shall be applicable to such assessments.
(c) The lien created attaches upon recordation of a certified copy of the confirmed report in the office of the county recorder and shall continue until the charges and fees are fully paid. (Ord. 1598 § 1 (part), 1990).

The director of administrative services of the city or his designee (hereinafter in this chapter referred to as “tax collector”) shall collect the tax imposed under this chapter and shall otherwise administer this chapter. He may make such rules and regulations, not inconsistent with the chapter, as he may deem reasonably necessary or desirable to administer this chapter. In the administration of this chapter, the tax collector shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the tax on conveyances, except that for purposes of this chapter:
(a) The term “realty” as used in said regulations, shall be deemed to mean “real property” as such term is defined by and under the laws of the state;
(b) Those provisions of said regulations providing for deduction of the value of any lien or encumbrance existing before the sale and not removed thereby shall not apply;
(c) Those provisions of said regulations relating to the rate of the tax shall not apply;
(d) Those provisions of said regulations which conflict with the provisions of this chapter shall not apply. (Ord. 1702 § 5, 1996; Ord. 1598 § 1 (part), 1990).

The tax imposed under 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 of ten percent of the amount of 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 ten percent shall accrue if the tax remains unpaid on the ninetieth 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 a part of the tax. (Ord. 1598 § 1 (part), 1990).

The tax imposed by this chapter shall be paid to the tax collector by the persons referred to in Section 3.22.030. Payment shall be accompanied by a declaration of the amount of tax due signed by the person paying the tax or by his agent. The declaration shall include a statement that the value of the consideration on which the tax due was computed includes all indebtedness secured by liens, deed of trust, or other encumbrances remaining or placed on the property transferred at the time of transfer, and also includes all special assessments on the property which the purchaser or transferee agrees to pay or which remain a lien on the property at the time of transfer. The declaration shall identify the deed, instrument or writing effecting the transfer for which the tax is being paid. The tax collector may require delivery to him of a copy of such deed, instrument or writing whenever he deems such to be reasonably necessary to adequately identify such writing or to administer the provisions of this chapter. The tax collector may rely on the declaration as to the amount of the tax due, provided he has no reason to believe that the full amount of the tax due is not shown on the declaration.
Whenever the tax collector has reason to believe that the full amount of tax due is not shown on the declaration or has not been paid, he may, by notice served upon any person liable for the tax, require him to furnish a true copy of his records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three years after recordation of the deed, instrument or writing which transfers such property. (Ord. 1598 § 1 (part), 1990).

If on the basis of such information as he receives pursuant to the last paragraph of Section 3.22.170 and/or on the basis of such other relevant information that comes into his possession, he determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, the tax collector may recompute the tax due on the basis of such information.
If the declaration required by Section 3.22.170 is not submitted, the tax collector may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis of any information in his possession or that may come into his possession.
One or more deficiency determinations may be made of the amount due with respect to any transfer. (Ord. 1598 § 1 (part), 1990).

The tax collector shall give notice to a person liable for payment of the tax imposed under this article of his determination made under Section 3.22.165. Such notice shall be given within three years after the recordation of the deed, instrument or writing effecting the transfer on which the tax deficiency determination was made. (Ord. 1598 § 1 (part), 1990).

Any notice required to be given by the tax collector under this chapter may be served personally or by mail; if by mail, service shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid addressed to the person on whom it is to be served at his address as it appears in the records of the city or as ascertained by the tax collector. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reason. (Ord. 1598 § 1 (part), 1990).

Any person against whom a determination is made under this chapter or any person directly interested may petition for a redetermination within sixty days after service upon the person of notice thereof. If a petition for redetermination is not filed within the sixty-day period, the determination becomes final at the expiration of the period. (Ord. 1598 § 1 (part), 1990).

If a petition for redetermination is filed within the sixty-day period, the tax collector shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing, and shall give him ten days’ notice of the time and place of the hearing. The tax collector may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary. (Ord. 1598 § 1 (part), 1990).

Whenever the amount of any tax, penalty or interest has been overpaid, or paid more than once, or has been erroneously collected or received by the city under this chapter, it may be refunded as hereinafter provided in this section; provided a written claim therefor stating under penalty of perjury the specific grounds under which the claim is founded is filed with the tax collector within three years of the date of payment. The claims shall be on forms furnished by the tax collector. The tax collector may make such refund if he is satisfied that the claimant is entitled to the refund under the provisions of this section. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (Ord. 1598 § 1 (part), 1990).

Any action brought under this chapter shall be commenced within six months from and after the date that the city rejects a claim for refund in whole or in part. No action shall be commenced or maintained under this chapter unless a claim for refund has first been filed in accordance with regulations duly adopted by the tax collector. (Ord. 1598 § 1 (part), 1990).

The amount of any tax, penalty, and interest imposed under the provisions of this chapter shall be deemed a debt to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount. (Ord. 1598 § 1 (part), 1990).

If any provision of this chapter, or application thereof to any person or circumstance, is held invalid, such invalidity shall not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable. (Ord. 1598 § 1 (part), 1990).