24460 I%j1CE i0. 2446
AN ORDINANCE OF THE CITY OF Ai1AI EIi',i A%L ND-
IivG TITLE 2 OF THE AkUdEEI1:11_ %U 3ICIPTIL CODE
LY LDDING Ti _I.ETO CTHIAP`i'ER 2.iO, RELATING TO
DOCU MN` ARY ST '_,•, P T[=,<� ; ; ON TiiL SALE OF I-?.E71L
PROPERTY.
.
THE CITY COU: CIL OF THE CITY OF ANAHEIM DOES ORDAIN
AS FOLLOWS:
SECTION 1.
That Title 2 of the Anaheim b%unicipal Code be, and the
same is nere�;y amenGted by aCi ii 7g there"Co CYlap"Cer 2.10, reading
as follows:
"CHAPTER 2.10 -- RLAL PI:OPEPTY TRANSFER TAX.
aLC.TI01ti 2 . lU . 0 U SiiORl TITLE.
"This ordinance shall i)e known as tele `Real Prol erty Transfer
Tax Ordinance of the City of Ana',ei it." It is a:_optcu pur-
suant to the authority container in Part 6.7 (corakiencin:j
witil Section 11901) of Division 2 of ti -le ievcnue an"- Taxation
Coue of t1ic Stato of CalifGrl i .
i C E C T I Oi 4 2.10.0"20 1 1 1 -• C r" i }i `� ... - i "r
J 1 t.Eu..� 1' }.� iC .� t ii> 1- .: li �i�ii .i. .
"There is il'crciDy l u,)oseL I
on eac . ac;. _u, instrument or writinc
by whic1. ani lu �4ss, i.t ii -1 ;:nt,s, or oti er ryalty sol u'J1Liil=:
City7 of sa.dll :jc Jrc.ltt.ou, u.s sl.J;....,.ty s..x.i..iavZt.r1'e��
or ot_i rwis' cD 1Vcye1,_.i to. or Vest "::i in, t i. tiurc'-_a'si:r or
,purchas : rs, Cir any o'�:_i�r I C rSUi Or a.OrSGI-is, )y his or t�"i'ir
direction, wheii the consideration or value of the interest
or property conveyed (exclusive of the value of any lien or
encuiab.—ances reiLiainiii�; thcr-on at the t1'C!i' of Sal,'.) e<:CFG .S
orie _ a,r- _. 1 _._..
11 u iid r e, �.. v.oI larS y1JU . Uv a , -La<i c CCI 1Z rU. i.
O_ L. ti;7i ::li
Sc t%E 1i ilia Oii "-iial Cc iIt i ( . 2 7�) i Ur i L Ci r iVG .:u:i __r , .
Collars C'yj
' '00.0li) Or 1C raCC.i0ilul Apart:1IE reef—
ouCilO ti 2.1v. 0 3 0 il_.i!4,VD _. J_ I- --- rL,L.:: .i .,U: J- _L .
"Any l:ai> 1:111__OSc:C, ::U;:SL a_,1 -L -to ec"C ion 2 . 1 i . G4. U ilccr _o: S.0 dll
j✓f aLu A:y an- _Q rSG i w-ao iiiakes, si. ns or issues any :.oCu--
tliiit or ilistru l<:;iit Su,jLL"_I :G l il' tc:=:, or foi Y iOSL Us,,r_` U_
!Del iCv HtGi- is si.:_GC...
D{ Lr � 'L T`I..."...-
D:Ll �.,1]C+j�ilC1_v.
".Any tax imj,.,osc r ursuant to L1 -11S or6.inafjco shall not ai-pily,
Lo aiiy ins L - t -.-A&n t iii w _ Linc,lel _.. Lo secure a
ii ,.-,-: -gym r - .. _._r, _ _. ,- -'. .- �'. r; -i --, �-:,_, rn Y•.,
tlYle V
:_
7C:o Ui: dill' ca,�L aiC (--jr (v.teO_ ,
any state or territory, or political Su,:davlsion tilerreof, , or
"elle District of Columoia shall not be i iazie for any tax i_- w
LiOSE'ii pursuant to tiilS OrCiiiiaIiCe withresp-act to any C_E.eL,
instrument, or writini j to which it is a .:)art. -,i", but. the tax
iLla1T l;:cColl-.'CtCv Jy aS:icssm,,..it :2rUzi1 any ot_ er ,?ar'C liai1 ,,lc
tnere l:or .
--1-
"Si"CTION 2".J10.0160 TP SF!R TA__""�' -- Gj_:,1_r4F'_RLL EXCEPTI01p.Z.
"Any tax imposed pursuant to -this or-'inance si-iall not apply
.X k- - 1� L� -
j,,ja.!,�4 i1g,
to -L*-.he L or filing of conveyances to mah-e
effective any pian of reorganization, or a64-just,-rient--
(a) Confir ke"' un�Ozr tiles; Feuzeral Bankrur-)tcy Act, as
ai-llenaea ,'-
(b)
(b) Approvec'i in an equity receivership- proceeding in a
court involving a railroad corporation, as definod'.
in subdivision (aU) of Section 205 of Title li of the
Unitea. States Code, as amended;
(c) Approved in an equity receivership proceeLing in a
court invoiviacj a corporation, as aefined in subdivi-
sion (3) of Section 506 of Title 11 of the United
States Code, as amenc.ied; or
(d) Khere-by a mere change in identity, fora or place of
organization is effected.
Subdivisions (a) to (d), inclusive, of this section shall
only apply if the making, delivery or filing of iris trurtients
of transfer or conveyances occurs within five years from
`ir,-�,iation, approval or change.
ap
the date of such con.L L1
"SECTION 2.10 .670 TR'LliSFER TAX -- EXCEPTIONS 0IN4 ORDLRS
OF SECURITIES Ai,47D LzKC.THANGE CO�.=SION.
"Any tax iimposec_i pursuant to this ordinance sliall not apply
to the mnal"Zing or Qelivery of conveyances to make effectivc
any order of tac Securities and Lxchango 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
L
effectuate t -he provisions of Section 79k of Title 15
of the United States Code, relating to the Public
Utility Holding Company Act of 1935;
Z,
(b) Such order specifies the property whicliciL is ordered to
be conveyed;
(c) Such conveyance is made in oi-jeaience to such order.
"SECT101,4 2.10.030 TRANSFER TAX -- PART1,14ERSHIP EXCEPTIONS.
(a) In t"L-le 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 partner-
ship or otherwise, if-_
Such partnership (or another
ner partnership) is
considereLL a continuing partnership within t -11.e mean-
ing of Section 708 of the Internal Revenue Code of
1954; and
(2) Such continuing partnership continues to mold
the realty concernud.
-2-
(b) If there is a -termination of any partnership within
tile maeaning of Section 7003 of the Internal Peveznune
Code of 1951±, for pur�?oses of -t-1-lis ordinance, such
7
partnershi2 shall be treated as liaving executed an
instrument there was conveyer:, for fair mar-
kct value (exclusive of tie value of any lien or
encumbrance rc-Maining tinereon) , all realtyIc,16.,
suc
A. par ilersni.L" at tlia ti de of suca teriuination.
(c) Not: i-.,iore tilan One tal-I shall be Lxpose--� ursuant to
this orc4inance by reason of a termination descrit;ea'
in su:Ddivision (b) , and any transfer pursuant the-r--c-to
witii res -ect -'L--o t-i-ic realty flej-d by suci-i. -,.)artnersiii-,,-
at tae -C11--le of suc-,.i ter -mina -tion.
"SECTION 2.10.090 ADLINISTRATION OF TAX.
"The County Recorder snail administer this ordinance i -r-.
7 Wi2__1 t 7
colif ormit, ae provisions of Part 6.7 of Division 2 of
J- an
t -he Pevenuc an, --.'L lal�atic I i�rovisions CE , 7
County oruinai..ce aao �te. :ursuCa..Lt'Llier--to.
"SEC 1'1011 2 . 10 . 1 �,_j IUD FUL: D
"ClZLiMS for refuiid o. -L:' taxi --s L.,iji.pos,_,(itltStla�iG to -t11is
ordinance siiall -)e gov:_,rneC"'L provisions of C`L-ia;,.to-r 5
(coj-imw,nc-* n, w4 t i Sk.�c�-ion 509 of Part 9 of j iViS4 Or.k I of
L J.
tile i\`.evonue ana Taxa -L -ion Co"_- of th:. Stat z:: Of Cali-2-ornia.
11S.'_C1CTi0_N
iilis 0r,-_1i1,a!-_,C;1.� S1iFai-L, opL�rativc; u -o -r -i operative
lw
date of any oru`ina:acz� at, o-,-)-teU - 1-17 he County o-Oran�,,-, pur-
L �1 the
'-'
suant- to Part J.7 (cc).LL-L-Iicl-icin,wi-t.-.i Section. 119011) of Divi-
sion 2 of the Revcilue an,., Taxa LiGil vc`o(fie. of -t-ae State of
California, or u,.:)oii the effEec-'Cive Ltatc of t.-Clis orL'tinance,
whiclieve-r is the later .
"SECTION 2.i0.i2_0 COPIES.
"Upon its ado-tioii t -_le City Clerk si-lall filie, two co,_ics of
t'nis ordinai-Ice vii -L -1i `L-1he Countv Recorder of Orange! Coul-l-L.Y.
SECTION 2.
Tile City Cierra S-ilL11 thc to certif-.X, -passage of t1lis
L. k- - U
ordinance and Shall cause the sal-ime -to be -,printed` 01 Ce Wi4---,in
I
4 1j,,
fifteen (15) days after its hc
in tAnaije _L Lullotin, a
newsaper of general circulation, printed, publishec�_ ar.Lfl, circu-
lated in said City, and i-imediattely upon and after its final
passage, it silali take effect ana-, -L)e in full force.
THAh, FOREGOING O.RDINANCL is aa-.Lproved. and signed: tDy me
this 21st day of November 1967.
,iYOR OF THE CITY OF
ATT.;L115 T -
CIT Y\ CLERK :-OF THE CITY OF AAAhLIL.l
-3-
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.'
CITY OF ANAHEIM )
I. DENE M. WILLIAMS, City Clerk'of the City of Anaheim, do
hereby certify that the foregoing Ordinance No. 2446 was introduced
at a regular meeting of the City Council of the City of Anaheim held
on the 14th day of November, 1967, and that the same was duly passed
and adopted at a regular meeting of said City Council held on the 21st
day of November, 1967, by the following vote of the members thereof:
AYES: COUNCILMEN: Dutton, Krein, Schutte, Chandler and
Pebley
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim
approved and signed said Ordinance No. 2446 on the 21st day of November,
1967.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed
the official seal of the City of Anaheim, this 21st day of November,
1967.
CI CLERK OF THE CITY OF ANAHEIM
(SEAL)
I, DENE M. WILLIAMS, City Clerk of the City of Anaheim, do
hereby certify that the foregoing Ordinance is the original Ordinance
No. 2446 and was published once in the Anaheim Bulletin on the 1st day
of December, 1967.
City Clerk