Any tax imposed pursuant to this ordinance shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
Confirmed under Title 11 of the United States Code;
Whereby a mere change in identity, form or place or organization is effected.
Subdivisions (a) and (b), inclusive, of this Section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation approval or change.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 20-09, File No. 081450, App. 2/5/2009)