§ 3.24.140. Claims of exemption.

Except as otherwise provided by law, every person who records a deed, instrument, or writing, on behalf of him/herself or an entity, which he/she claims is exempt from the tax imposed pursuant to this chapter, shall declare in writing, under penalty of perjury, in the manner and form prescribed by the recorder, the reason why it is exempt under law.

(Ord. No. 13-01, § 10, 5-7-2013)

Editor's note

Ord. No. 13-01, § 10, adopted May 7, 2013, in effect repealed the former § 3.24.140, and enacted a new § 3.24.140 as set out herein. The former § 3.24.140 pertained to provisions interpretation and derived from Ord. No. 379, 1967 and Ord. No. 379-A, 1968.