![]() ![]() ![]() (14) Any transfer by deed in lieu of foreclosure, provided that: (13) An executory contract for the sale of real property of less than three (3) years’ duration, under which the vendee is entitled to or takes possession thereof without acquiring title thereto, or any assignment or cancellation of any such contract. (12) Transfers to secure a debt or other obligation, or releases other than by foreclosure of real property which is security for a debt or other obligation. ![]() (11) Any lease of any real property (or assignment or transfer of any interest in any such lease), provided that the terms and conditions of such lease do not constitute a taxable lease, as defined in this Article, of the property. (9) Any decree or order of a court of record quieting, determining or resting title, including a final order awarding title pursuant to a condemnation proceeding. (8) Any transfer made and delivered without consideration for the purpose of confirming, correcting, modifying or supplementing a transfer previously made making minor boundary adjustments removing clouds on titles or granting rights-of-way, easements or licenses. (7) Transfers to make effective any plan confirmed or ordered by a court of competent jurisdiction under the Bankruptcy Code in an equity receivership proceeding. ![]() (6) Transfers made pursuant to reorganization, merger or consolidation of corporations or by a subsidiary to a parent corporation for no consideration other than cancellation or surrender of the subsidiary’s stock, or transfers made to a corporation, partnership, limited partnership, joint venture, business trust or other association or organization if that association or organization is owned by the persons by whom such transfer was made and if such owners have the same relative interests in the association or organization as they had in the real property immediately prior to the transfer and there is no consideration other than their respective interests in the new association or organization. (5) Any transfer of title or change of interest in real property by reason of death, pursuant to a will, the law of descent and distribution, or otherwise. (4) Any transfer by document, decree or agreement partitioning, terminating or evidencing termination of a joint tenancy, tenancy in common or other co-ownership in real property however, if additional consideration or value is paid in connection with such partition or termination, the tax shall apply and be based upon such additional consideration. (3) Any transfer by gift of real property, where there is no consideration other than love and affection or charitable donation. (2) Any transfer wherein the United States, or any agency or instrumentality thereof, the State, any county, city and county, municipality, district or other political subdivision of the State, is either the grantor or grantee. (1) Any transfer where there is no consideration or when the consideration is five hundred dollars ($500.00) or less. The real estate transfer tax imposed by this Article shall not apply to: This section is included in your selections. ![]()
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