§ 4.08.060. Content of documents submitted for recordation.

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

Pursuant to the authority set forth in California Revenue and Taxation Code section 11911.1, each deed, instrument, or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred, or otherwise conveyed, regardless of whether or not any tax imposed by this chapter is due, shall have noted upon it, or on an attachment to the document, the assessor's parcel number(s) and tax rate area number(s). These numbers will be used only for administrative and procedural purposes (and will not be proof of title) and, in the event of any conflicts, the stated legal description noted upon the document shall govern.

The validity of any such deed, instrument, or writing shall not be affected by the fact that its assessor's parcel number(s) or tax rate area number(s) are erroneous or omitted, and there shall be no liability attaching to any person for an error in such number(s) or for omission of such number(s). The recorder, however, shall not accept any such document for recording unless and until the assessor's parcel number(s) and tax rate area number(s) have been noted thereon.

If the interest or property described in a conveyance document is a parcel which has been created by a land division which divides an existing assessor's parcel number (and which at the time of recording has no new and separate assessor's parcel number), the document shall have noted upon it the words "portion of" followed by the then existing assessor's parcel number(s).

(Ord. No. 516.4, § 1(6), 2-4-2014)