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Title: 3 - Revenue and Finance

Chapter: 12 - Real Property Transfer Tax

Section: 85 - Gift transfers

The tax imposed pursuant to this chapter shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.


(Ord. 2000-010 § 18, 2000.)