LAW 29 October 1981, n. 83 (published in the albo of the Public Palace in
On 20 November 1981)
Law on mortgage taxes and related regulations.
We the Captains Regent of the Most Serene Republic of San Marino
promulgate and publish the following law approved
by the Great and General Council at its meeting of 29 October 1981.
Art. 1
E 'established a tax on subscriptions, renewals,
transcriptions and annotations that are made in the public registers
mortgages.
The tax is determined as shown in the attached rates
this Act.
Art. 2
Where was the proportional tax paid for a subscription
mortgage, it is only due to the fixed tax of ITL 10,000 per
Recordals confirmation, execution or rectifying
that, compared with it, They were done on public records.
When for the same credit and by virtue 'of the same title
must run more' inscriptions, more '
cancellations renovations, it is due to the simple fixed tax.
This provision applies in the corresponding assumptions, the
annotations and the transcripts subject to proportional tax
.
Art. 3
For transfers by way of inheritance and donations
straight line, the set of transcription is liquid on the value
said, without deducting liabilities which affect the assets transferred
.
Art. 4
The amount of proportional tax or fixed
liquidated under the present law, it can not be less than the sum of L.
10,000 for inscriptions and annotations; L. 25,000 for
transcripts.
Art. 5
If the mortgage is turned on for a pension no higher capital,
the annuity is valued using the rules set out in art. 18-19
of the Law on registration fees.
Art. 6
The taxes established by this Act shall be paid to the Office of the Mortgages
simultaneously with the inscription,
all'annotamento or the entry into the records that mortgage
give rise to tax, nor may they be returned unless the
If the invalidity of title gives rise to repetition
of tax according to the provisions of the law of r gistro.
Art. 7
The tax payable for the transcription of acts adversely
transfers of real estate rights and for transfers
cause of death, is levied concurrently with tax
register and to that of succession.
Art. 8
Payment of mortgage taxes incumbent on the applicant
formalities. With the applicant they shall also be jointly and severally liable to pay
all those on whose behalf the request was made,
and, since the mortgage registration, the person or persons
debtors, against whom it is lit the inscription.
Art. 9
They are entirely exempt from tax:
1) direct entries to ensure the collection of fines and
criminal justice charges or inheritance taxes;
2) transcripts, registration or recordation correction
operated office.
For taxes due on the formalities and steps required
in the interest of the State, for any reason apply
concerned by art. 55 of the Law of registry.
Art. 10
The sums paid for the fixed tax or proportional
are written in letters and figures by the mortgages on the
certificate issued to the part under test dell'annotamento
executed, or on the Duplo the note of registration or transcription
that is returned to the applicant of the formalities.
The very mention of payment is written on the note remains
at the Office.
Art. 11
There is a prescription for the tax charge, after
term of three years from the payment of the principal tax.
For the collection of the taxes established by this Act and
how to settle disputes arising on the same,
have applied the provisions of law on registration fees
.
11; 15
Art. 13
This Act shall enter into force on 1 January 1982.
Our Residence, this day of 16 November 1981/1681 dFR
THE CAPTAINS REGENT Mario Rossi - Ubaldo Biordi
THE SECRETARY OF STATE FOR AFFAIRS Alvaro Selva
TABLE OF MORTGAGE TAX FORMALITIES 'TAX DUE COMMENTS
Fixed Prop.% Inscriptions
1 - Inscriptions. 2 The tax is commi-
Sura on the whole
registered capital,
interests and accessible
Sors.
2 - renovations. 1 The tax is commi-
Sura on the sum for
Where the enrollment is
renewed.
3 - Registration and 10,000
renovations of
Confirmation of carried
Execution and rectal
fication of
pursuant to article 2
The law.
4 - Registration and 10,000
Renovations
In repetition other cor-
responsive
Formalities, carried
guita for
Same credit
And virtue 'MENT
The same securities
Him why
It has been paid
The set pro-
proportional.
RATE OF TAX TRANSCRIPTS
FORMALITIES 'TAX DUE COMMENTS
Fixed Prop.%
Transcripts 5 - a) Transcriptions 2 The tax is com-
Of acts and measures based on
Judgments the criteria of
bearing trans- tax register
property or inheritance.
properties and
Rights of im-
securities;
B) Transcripts
acts and sen-
tences bearing
Divisions of im-
furniture;
disposals of hereditary shares
rie
undivided; CES
Sions rights
hereditary immobi-
Bers undivided; 0.50
C) Transcripts of
Acts mortis Caucasus
Knows bearing trans-
Fers of di- Plummer's real estate
Re; 0.50
D) Transcripts of
Acts cast
company of Por- many transfer
Minds of rights
estate. 0.50
6 - Transcripts of which 25,000
Previous Article
Tooth grinding,
Repetition or confirmation
But other transcription
Tion.
7 - Transcripts not 25,000
Contemplate in
Previous issues.
Recordation 8 - The recordation tax is com-
subingresso
. Measuring 1.50 on the sum
expressed in the act
Or, failing on
On the value of the di-
standing mortgage
Constituting
the object of the
Formalities.
9 - The recordation tax is
Cancellations, measured against the
Reduction, Po- canceled sum
Stergazione, reduced, posterga-
Sale of ta or sold.
property or
Order. 0.20
10 - annotations for 10,000
restriction
mortgages, change
Minds of domici-
Lio, forfeiture
Mortgage dowry
And any other
no registration of charges
otherwise at the same
plato
.
REGULATIONS THAT THE LAWS OF MORTGAGE
PART I - Mortgage Registers and their estate
Art. 1
For the mortgage service are prescribed the following registers:
1) "Deposit" Register;
2) Register for transcripts;
3) Register for Membership.
Art. 2
The "Deposit" tab is used to write down, at the time of delivery
, and numerical order the presentation of notes and
securities relating to the formalities of registration, renewal, or notes and transcription
allibrarvi to exact taxes
formalities of any kind.
The Register for transcripts is intended to bring the
complete and literal content of the notes, which accompany
titles that have been requested the transcript.
The registry for entries is intended to bring the
complete and literal content of the registration notes.
All the records must be stamped on each sheet before
they are put to the public consultation, the Law Commissioner
, which indicates the number of sheets and the day on which they were stamped
in the minutes of endorsement, which stamps
on the title of the "registry."
The Register may be formed by the binding of sheets that
reported in photocopy the contents of the notes.
The Register "Deposit" is a daily closed with the following words
:
"Closed the day (in all letters)
" The Conservative NN "
The closed daily must occupy alone an entire box.
Art. 3
the formalities Registers are written below.
In them you must strictly observe the series d ll dates,
leaves and order numbers , which must be progressive
for each volume.
any annotations must be approved by the Conservative in
end of each formalities with his signature and an indication of the annotated words
.
Art. 4
the annotations of any kind, such as the subingressi
total and partial cancellations, and any other record, are
made in the margin of the transcripts and related
and inscriptions are dated and signed by conservative.
Art. 5
addition to the records indicated in art. 1 you keep the following subsidiary registers
:
1) the repertoire of entries;
2) the alphabetical table of transcripts ;
3) the general index of the inscriptions and transcripts;
4) the alphabetical directory of surnames entered the IND there
general enrollment and transcripts.
Art. 6
The repertoire for applications is intended to receive, under the name of debtor
persons, an indication of the inscriptions
"Against" and records that concern.
In alphabetical table of transcripts must idicarsi the
transcriptions and annotations under the name held by the person in whose favor the formality
you are running, how much of that
against which takes place the same formalities.
In these registers you must allocate an account for each person and
should not be confused in the same account more 'individuals, though
stakeholders.
The married women or widows are brought under the paternal
c gnome, who is first shown, and there are therefore also ied
her husband's surnames.
Art. 7
The general index of the inscriptions and transcripts
used to indicate the person for whom it is found open appsito account
much in the repertoire of the inscriptions in the TAVOL
transcripts.
In the plant of this index will follow the same order
alphabet.
Art. 8
The alphabetical directory of surnames used to facilitate searches
in the general index of the inscriptions and transcripts.
PART II - Requirements different
Art. 9
The notes and questions that appear before the Office of the Mortgages
to get a mortgage formalities transcription of
registration or a registration of charges must be dated and signed by the applicant
.
Just followed the delivery of one or more 'notes or securities, or
acts for registrations, renewals, registrations or annotations on
Conservative acknowledge receipt all'esibitore of titles and documents received
and the sums deposited by means of bill delivery
detached from the special receipt book in art. 3
Regulation for the application of the Law of the Register.
Art. 10
The Registrar shall keep the securities and ch notes
retain in office, in suitable volumes with the following classifications
:
1) volumes of notes of entries;
2) of known volumes of transcripts;
3) volumes of securities corresponding to transcripts;
4) volumes of securities on enrollments;
5) volumes of applications for registration of charges and the relevant securities;
6) volumes of applications for the issue of certificates.
Volumes above including the notes, titles and
applications submitted in chronological order.
Art. 11
In the margins or at the bottom of each note or title are indicated the
volume and the numbers under which its shape
formalities performed on the particular register.
In the bottom of each question are indicated on the registration of charges
volume and the storage register number of formalities.
Art. 12
The records, securities in a public form and documents of every
species can never be removed except for
by order of the Law Commissioner, observe the precautions that it will determine
.
Art. 13
The Registrar shall report each month to the Law Commissioner
an extract of Deposited Registry, prepared on a compliant printed.
The Commissioner shall ensure that the said statement, which he endorsed,
be filed immediately by the Chancellor in the archive of the State.
Art. 14
The Registrar shall, to anyone who requests it, with regular written request of the competent
stamped paper, release
copy of the transcripts, the inscriptions and annotations, or
the certificate that you will not is none.
It must also allow inspection of records, no
allow anyone to take the full copy of
transcriptions, inscriptions or annotations.
The Registrar shall issue a copy, upon written request, securities and documents
in private or foreign lodged in
Office in the original.
Art. 15
The Registrar is responsible for damages resulting:
1) omission in the records of the transcripts, the
registrations and related annotations, as well as the rrori
incurred in such transactions;
2) omission in the certificates of one or more 'transcripts or
annotations, as well as the errors incurred in the same, except
that the omission or error comes from insufficient indications,
they can not be charged to the Registrar;
3) by the cancellations of mortgages, and the recordation
ineffectiveness of transcripts unduly operat.
Art. 16
In the event of any differences between the deiregistri
results and those of copies and certificates issued by the Registrar, shall be authentic
the registers of results, without the responsibility of the Conservative
for any damage that was
inaccuracies derived from the said copies or those certificates.
No responsibility falls on the Conservative if
finding of non-conformity of the contents of the note from that of
title, not being subject to the obligation to collate notes transcription
and mortgage each other and with title.
Art. 17
The Registrar may in no event, nor under the
pretext of irregularities in the notes, reject, or delay of
receive delivery of the qualifications and make
transcriptions, inscriptions or annotations required, nor can
refuse the return or delivery of copies and
certified under penalty of compensation for damage to parts
. To this effect the parties can draw immediately
appropriate verbal by a notary public or a slider
assisted by the witnesses.
The Registrar may, however, refuse to carry out the necessary formalities
if the securities and notes are not intelligible characters, if not
meet the conditions desired by the art. 5-6 - 47della Law
16 March 1854, art. 11 of the Law on transcripts,
when title and notes are of uneven content or when the
title lacks an essential requirement.
Art. 18
The Registrar may not receive any application for registration or enrollment
except in the hours in which the Office is open to the public
, according to the schedule of the official calendar for
Public Offices.
Art. 19
This Regulation repeals all previous in the field and
enter into force on 1 January 1982.
