§ 21-18. Authorization, title.  


Latest version.
  • Pursuant to authority granted by the Documentary Transfer Tax Act, Part 6.7, (commencing with Section 11901) Div. 2 of the Revenue and Taxation Code, the Board of Supervisors hereby adopts this article and imposes a tax on any document transferring, for consideration, an ownership interest in real property located, in whole or in part, within this county. This article shall be known, and may be cited, as the Documentary Transfer Tax Ordinance, and the tax imposed hereby shall be known as the Documentary Transfer Tax.

(Ord. No. 3982, § 2 (part), 3-25-08)