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<br />respect to the realty held by such partnership at the <br />time of such termination. <br />"SECTION 32.48. The County Recorder shall administer <br />this ordinance in conformity with the provisions of <br />Part 6.7 of Division 2 of the Revenue and Taxation Code <br />and the provisions of any county ordinance adopted pur- <br />suant thereto. <br />"SECTION 32.49. Claims for refund of taxes imposed <br /> <br /> <br />pursuant to this ordinance shall be governed by the pro- <br /> <br />visions of Chapter 5 (commencing with Section 5096) of <br /> <br /> <br />Part 9 of Division 1 of the Revenue and Taxation Code <br /> <br />of the State of California." <br /> <br />SECTION_~. This ordinance shall become operative upon <br /> <br /> <br />the operative date of any ordinance adopted by the County of <br /> <br /> <br />San Mateo, pursuant to Part 6.7 (commencing with Section l190l) <br /> <br />of Division 2 of the Revenue and Taxation Code of the state of <br /> <br /> <br />California. <br /> <br />SECTION 3. Upon its adoption the City Clerk shall file <br /> <br /> <br />two copies of this ordinance with the County Recorder of San <br /> <br />Mateo County. <br /> <br />* <br /> <br />* <br /> <br />* <br /> <br />- 4 - <br />