§ 21-23. Transfer tax declaration.

(a)

Every document described in Section 21-18 and presented for recordation shall contain, or be submitted with, a Transfer Tax Declaration. This Declaration shall set forth the amount of the tax due, shall indicate whether the amount of tax due was based upon the full value of the consideration paid (or value of the interest transferred) or the full value thereof less remaining liens and encumbrances, and shall be signed by the party determining the amount of tax due, or that party's agent.

(b)

If the party submitting the document for recordation so elects, the information required in the Transfer Tax Declaration may be set forth in a separate writing, which shall be affixed to the recorded document after the permanent record is made and before the recorded document is returned as specified in Section 27321 of the Government Code. If a party elects to submit a separate Transfer Tax Declaration pursuant to this subsection, said Declaration shall not be recorded, and the information contained therein shall be treated as confidential information by the recorder.

(Ord. No. 3982, § 2 (part), 3-25-08)