§ 21-24. Additional information/statement of exemption.

(a)

The Recorder may rely upon information contained in the Transfer Tax Declaration, without further investigation. If it appears to the Recorder that there are grounds to believe that the full amount of tax due is other than the amount set forth in the Transfer Tax Declaration, the Recorder may request, and shall be entitled to receive, any and all additional information reasonably deemed necessary to determine the correct amount of tax due. The Recorder shall decline to record the document presented for recordation until all such additional information has been provided, and the Recorder has determined the correct amount of tax due.

(b)

If a party seeking to record a document described in Section 21-18 believes that there is no Documentary Transfer Tax due, the Transfer Tax Declaration shall so state, and shall further briefly state the reason for such claimed exemption. In such cases, the Recorder may require the party, or the party's agent, to complete and sign a Statement of Exemption, containing such information as may be reasonably required by the recorder to evidence the fact that the document is exempt from Transfer Tax pursuant to this article.

(Ord. No. 3982, § 2 (part), 3-25-08)