§ 3.24.180. Recordation prerequisites.  


Latest version.
  • A.

    The recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax is paid at the time of recording. A declaration of the amount of tax due that is signed by the party determining the tax or his agent shall appear on the face of the document. The recorder may rely on the declaration if the recorder has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement showing whether the consideration or value was computed on the full value of the property or on the full value of the property less liens and encumbrances at the time of sale.

    B.

    Every document subject to tax under this chapter which is submitted for recordation shall show on the face of the document the location of the lands, tenements or other realty described in the document. If the lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If the lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.

(Ord. No. 1362, § 1, 9-20-2011; Ord. No. 1399, § 9, 3-24-2015)