§ 3.32.130. Exemptions and exceptions—Inter vivos gifts or death

Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or writing by which the state, any political subdivision thereof, or agency or instrumentality of either thereof 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 interest therein are transferred outright to, or in trust for the benefit of any person or entity.

(Ord. No. 380)