The Recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax is paid at the time of recording. A declaration of the amount of the tax due, signed by the party determining the tax or his agent, shall appear on the face of the document or on a separate paper as provided herein, and the Recorder may rely thereon, provided he has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of the sale.

If the party submitting the document for recordation so requests, the amount of the tax due shall be shown on a separate paper which shall be affixed to the document by the Recorder after the permanent record is made and before the original is returned as specified in § 27321 of the Government Code of the State of California. (Ord. 952, § 12, 11/20/1973)