§ 1108.3.

APPLICATION TO LEASEHOLD INSTRUMENTS

Any tax imposed pursuant to this ordinance shall not apply with respect to any deed, instrument or writing which creates, terminates, or transfers a leasehold interest having a remaining term (including renewal options) of less than 35 years.

History

(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Proposition N,  5, 11/4/2008)

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