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HomeMy WebLinkAboutTC Ord 1967-12-11 (4) ORDINANCE NO. 11 N.S. REPEALED BY ORDINANCE NO. 23 N.S. ( CBRTIFlrA TION or CITY. ctERIC I, lawrence D.Rose, City Clerk of tJ:1~ City of Tlburon, County of Marin, State of r.liforJl,~""" do hereby.certify that the attached i8 ,a true ~nd exact copy of . AN ORDINANCE OF mE. CITY OF TIB~ON, STATE OF CALIFORNIA, ~di.~~ce No. 9 N.S~.Bfttitl.ed ADOPTING A ZONING.PLAN FOR~AIDCITYBY ESTABLISHING VARIOUS ZONES IN SAID CITY WITHiN WHICH CERTAIN REGULATIONS SHALL BE IN EFFECT 'RELATING TO THE USE~ OF LAND .AND BUILDINGS,. HEIGHT LIMiTS OF BUILDINGS... AND YARDS AND- OPEN SPACES ABOUT BUILDINGS; REQUIRING T~T.CER'rAIN PERMITS S~LL BE. SECURED FOR CERTAIN OF SUCH BUILDI~G~ AND USES :l)EFININGCE~TAIN TERMS tISEDHEREIN: t\.ND SPECIFYING THE PROCEDURE FOR CERTAIN TERMS USED HEREIN; AND SPECIFYING THE PROCEDURE,FOR THE.. AMENDMENT,. AND PRESCRIBING PENAL-TIES FOR. THE VIOLATTON OF ANY .OF. THE PROVISIONS. HEREOF; REPEALING ALL OmER ORDINANCES OR PARTS-OF ORDINANCES IN CONFLICT THEREWITH. . Foremer1y Ordinance No.9 N. S. vbl. was duly adopted by the Council of-tbe City of TibQron OD ~.e~temb~r la" 1967 .' i i ' and thereafter published in a newspaper of' general cir~ul.tion on J anua;ry .17 ~ '. 19. 68 I in aceordance with Government Code of the State of California. ~;.'~~~ By CERTIFICATION OF CITY CLBltK I, lawrenee D. Rose, City Clerk of the City of Tiburon, County of Marin, State of Qllifornia, do hereby certify that the attached 1. a true and exact copy of Ordinance Ho. Jl N.~. Entitled AN ORDINANCE OF THE CITY OF TIBURON IMPOSING A DOCUMENTARY STAMP TAX ON THE SALE OF REAL PROPERTY. Formmrly Numbered Ordinance No. 82. which was duly adopted by the Council of the City of Tiburol1 on December. 11. 1967 and thereafter published in a newspaper of general circulation Oft January 17, 1968 in accordance with Q)vernment Code of the State of California. ~ V:-,,? ...__ ~A ~.q_. , CI D .ROSI, City Clerk By 11 N. So ORD INANCE NO. ~ AN ORDllJANCE OF THE CITY OF TIBURON IMPOSn~G A DOCUlVlENTARY STANP TAX ON TEE SALE OF REAL PROPERTY The City Council of the City of Tiburon does ordain as follows: Section 1. This ordinance shall be known as the 1aeal Property Transfer Tax Orainance of the City of Tiburon". 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 Califor~ nia. Section 2. There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Tiburon shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) ex- ceeds 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. Section 3. Any tax imposed pursuant to Section 2 hereof shall be paid by any person who makes, signs or issues any document or instru- ment subject to the tax, or for whose use or benefit the same is made, signed or issued. Section 4. Any tax imposed pursuant to this ordinance shall riot apply to any instrument in writing given to secure a debt. Section 5,. The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pur- suant to this ordinance with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. Section 6. Any tax imposed pursuant to this ordinance shall not apply to the making, delivering or filing of conveyances to make effec- tive 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 conveyance occurs within five (5) years from the date of such confirma- tion, approval or change. Section 7. Any tax imposed pursuant to this ordinance shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivi- sion (a) of Section 1083 of the Internal Revenue Code of 1954; but only if-- j 1/20/67 1. (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 States 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. Section 3. (A) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this ordinance by reason of any transfer of an interest in a partnership or otherwise, if-- (a) such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 703 of the Inter- nal Revenue Code of 1954; and (b) such continuing partnership continues to hold the realty concerned. (B) If there is a termination of any partnership within the meaning of Section 703 of the Internal Revenue Code of 1954, for pur- poses of this ordinance, 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 ~emaining thereon), all realty held by such partnership at the time of su~h ter- mination. (C) Not more than one tax shall be imposed pursuant to this ordinance by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by ~uch partnership at the time of such termination. Section 9. The County Recorder shall administer this ordinance in conformity with the provisions of Part 6.7 of Division 2 of the Re- venue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto. Section 10. Claims for refund of taxes imposed pursuant to this ordinance shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California. Section 11. This ordinance shall become operative upon the ope- rative date of any ordinance adopted by the County of Marin, pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California, or upon the effective date of this ordinance, whichever is the later. Section 12. Upon its adoption, the City Clerk shall file two (2) copies of tl1Is ordinance with the County Recorder of Marin County. Section 13. If any section, provision, sentence, clause or phrase of th1S ordinance is, for any reason, declared to be invalid, such decision shall not affect the validity of the remaining sections, sentences, clauses or phrases of this ordinance, it being the intent of the City Council of the City of Tiburon that this ordinance shall stand notwithstanding the invalidity of such section, sentence, clause or phrase. Section 14. This ordinance is to take effect and be in force at the expiration of thirty (30) days after its passage, and before the 11/20/67 2. expiration of fifteen (15) days after its passage, the same shall be published, with the names of the members voting for and against the same~ at least once in a newspaper of general circulation published in the City of Tiburon. PASSED AND ADOPTED at a regular meeting of the City of Tiburon held on December 11 following vote: the City Council of , 1967, by the AYES: NOES: ABSENT: Counc ilmen : Bremer, Drohan, Fanning, Strawbridge, Hoffmi re Counc i lmen : None Counc ilmen: None /s/ John S. Hoffmire, Jr. JOHN S. HOFFMIRE, JR. Mayor of the City of Tiburon ATTEST: Lawrence D. Rose LAWRENCE D. ROSE,. City Clerk 11/20/67 3.