CHAPTER 32 TAXATION*
Article III. Real Property Transfer Tax
Sec. 32-42. Payment prerequisite to recordation.
The recorder shall not record any deed, instrument or writing subject to
the tax imposed by this article unless the tax is paid. If the party submitting
the document 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.
Every document subject to tax hereunder which is
submitted for recordation shall show on the face of the document or in a
separate document the amount of taxes due under this article and the recorder
may rely therein.
Every document subject to tax hereunder which is
submitted for recordation shall show on the face of the document, or in a
separate document, the location of the lands, tenements, or other realty
described in the document. If such lands, tenements, or other realty are located
within a city in the county, the name of the city shall be set forth. If such
lands, tenements, other realty are located in the unincorporated area of the
county, that fact shall be set forth. (Ord. No. 1847, § 1; Ord. No. 1893,
§ 4)
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