Tax Type
Recordation Tax
Description
Assignment of Deed of Trust; Contract Recording Tax;Basis of Tax
Topic
Documents Subject to Tax
Date Issued
01-08-1973
An assignment of a deed of trust is subject to the recording tax imposed on contracts relating to real property in addition to the tax applicable to the recording of a deed of trust. The tax is based on the purchase price of the notes secured by the assigned deed of trust.
Attorney General's Opinion