*Editor's Note: Prior ordinances codified herein include portions of Ordinance Nos. 1607C.S. and 1954C.S. Former Part V and Alternate Part V, previously codified herein and containing Ordinances 042-91C.S., 014-95 C.S., and 015-95C.S. were repealed in their entirety by Ordinance 011-98 C.S., effective November 4, 1998.
Legislative History: Under Charter authority, the City of Stockton enacted a real property transfer tax of three dollars ($3.00) for each one thousand dollars ($1,000), obviating the previous ordinance adopted under Revenue and Taxation Code Section 11901, et. seq. The Charter adopted ordinance contained a sunset clause which, under Proposition 218, would require a two-thirds vote to re-enact the ordinance or extend the sunset clause. At the General Election in November 1998, the City Council submitted to the electorate a real property transfer tax enacted under Revenue and Taxation Code Section 11901, et. seq. The measure was adopted by the voters and is embodied in the current sections 8-050 through 8-064.
SEC. 8-050. TITLE:
This Part shall be known as the "Real Property Transfer Tax Code of the City of Stockton." 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.
In the event that a Real Property Transfer Tax Code, enacted pursuant to the charter authority of the City of Stockton, is approved by the electorate at the General Election held November 3, 1998, this ordinance, if also adopted at that same election, shall only take effect if the charter authority ordinance should be terminated or otherwise be or become unenforceable.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-051. IMPOSITION OF REAL PROPERTY TRANSFER TAX:
There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Stockton shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his/her or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-052. PERSON LIABLE FOR PAYMENT:
Any tax imposed pursuant to Section 8-051 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.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-053. EXEMPTION -- INSTRUMENTS TO SECURE DEBTS:
Any tax imposed pursuant to this Part shall not apply to any instrument in writing given to secure a debt.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-054. EXEMPTION -- GOVERNMENTAL AGENCIES:
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 Part when the exempt agency is acquiring title.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-055. EXEMPTION -- BANKRUPTCY ACT:
Any tax imposed pursuant to this Part shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
(a) Confirmed under the Federal Bankruptcy Act, as amended;
(b) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;
(c) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
(d) whereby a mere change in identity, form or place of organization is effected.
Subdivisions (a) to (d), inclusive, of this Section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five (5) years from the date of such confirmation, approval or change.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-056. EXEMPTION — SECURITIES AND EXCHANGE COMMISSION:
Any tax imposed pursuant to this Part shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in Subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; 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 Section 79k of Title 15 of the United Sates Code, relating to the Public Utility Holding Company Act of 1935;
(b) Such order specifies the property which is ordered to be conveyed;
(c) Such conveyance is made in obedience to such order.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-057. EXEMPTION -- CERTAIN PARTNERSHIP PROPERTY:
(a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this Part 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 of 1954; and
(2) Such continuing partnership continues to hold the realty concerned.
(b) If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this Part, 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 Part by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-058. INAPPLICABILITY TO DEED INSTRUMENT OR WRITING TO BENEFICIARY OR MORTGAGEE TAKEN IN LIEU OF FORECLOSURE:
Any tax imposed pursuant to this Part shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. Consideration, unpaid debt amount, and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-059. TRANSFER, DIVISION OR ALLOCATION OF PROPERTY ASSETS BETWEEN SPOUSES UNDER JUDGMENT OF DISSOLUTION OF MARRIAGE, SEPARATION OR AGREEMENT IN CONTEMPLATION OF JUDGMENT OR ORDER:
(a) Any tax imposed pursuant to this Part 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 purpose 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 the Family 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 subdivision (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 exemptions.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-060. CONVEYANCE OF REALTY BY STATE OR POLITICAL SUBDIVISION OR AGENCY WITH AGREEMENT FOR PURCHASER TO RECONVEY:
Any tax imposed pursuant to this Part shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to any agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-061. CONVEYANCE BY STATE, POLITICAL SUBDIVISION OR AGENCY OF REALTY FINANCED BY OBLIGATIONS ISSUED BY NONPROFIT CORPORATION:
Any tax imposed pursuant to this Part shall not apply with respect to any deed, instrument, or other writing by which the State of California, 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 governmental unit, within the meaning of Section 1.103(b) of Title 26 of the Code of Federal Regulations.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-062. DUTIES OF COUNTY RECORDER:
The County Recorder shall administer this Part in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-063. CLAIMS FOR REFUNDS:
Claims for refund of taxes imposed pursuant to this Part shall be governed by the provisions of Chapter 5 (commencing with Sec. 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
SEC. 8-064. AMENDMENT TO STATE AND FEDERAL LAW:
References made to provisions of state and/or federal codes shall include amendments thereto and, if replaced, the replacement provisions.
(Amended by Ordinance 011-98C.S. — Effective November 4, 1998) (Added by Ordinance 014-95C.S. — Effective August 1, 1995)
Stockton, CA 
