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beneficiary or mortgagee which is taken from the <br /> mortgagor or trustor as a result of or in lieu of <br /> foreclosure; provided that such tax shall apply to the <br /> extent that the consideration exceeds the unpaid debt, <br /> including accrued interest and cost of foreclosure. <br /> Consideration, unpaid debt amount and identification of <br /> grantee as beneficiary or mortgagee shall be noted on <br /> said deed, instrument or writing or stated in an <br /> affidavit or declaration under penalty of perjury for <br /> tax purposes. <br /> <br /> Section 1-6.34: Exemption: Dissolution of Marriage. <br /> <br /> a. Any tax imposed pursuant to this Article shall <br /> not apply with respect to any deed, instrument or other <br /> writing which purports to transfer, divide or allocate <br /> community, quasi-community, or quasi-marital property <br /> assets between spouses for the purpose of effecting a <br /> division of community, quasi-community or quasi-marital <br /> property which is required by a judgment decreeing the <br /> dissolution of the marriage or legal separation, by a <br /> judgment of nullity, or by any other judgment or order <br /> rendered pursuant to Part 5 (commencing with Section <br /> 4000) of Division 4 of the Civil Code, or by a written <br /> agreement between the spouses, executed in contemplation <br /> of any such judgment or order, whether or not the <br /> written agreement is incorporated as part of any of <br /> those judgments or orders. <br /> <br /> b. In order to qualify for the exemption provided <br /> in subsection (a), the deed, instrument, or other <br /> writing shall include a written recital, signed by <br /> either spouse, stating that the deed, instrument, or <br /> other writing is entitled to the exemption. <br /> <br />Section 9. Hotel-Motel Tax: Definitions. PMC Section 1-6.39 <br /> subsection (b) is amended by the addition of the <br /> following sentence at its conclusion: <br /> <br /> Section 1-6.39: Definitions. * * *. <br /> a. , * *. <br /> <br /> b. · , ,. Such mobile home or house trailer <br /> subject to the provisions of this Article shall be <br /> located outside of a mobile home park and be for <br /> occupancy on a transient basis for periods of 30 days or <br /> less and shall not include a mobile home or house <br /> trailer in which the tenant is an employee of the owner <br /> or operator of said mobile home or house trailer. <br /> <br /> c. ***. <br /> etc. <br /> <br /> <br />