§ 96.46  TAX IMPOSED.
   A tax is imposed on the transfer of title to real estate located in the Village of Calumet Park as evidenced by the recordation of a deed by any person or by the delivery of any deed or assignment of interest of the real property, whether investing the owner with the beneficial interest in or legal title to the property.
   (A)   The tax imposed shall be $5 for every $1,000 value or fraction thereof as stated in the declaration.
   (B)   For any property that is declared to be tax exempt, there shall be imposed a $50 fee on any transfer for that property
(Ord. 94-640, passed 10-13-1994; Ord. 17-1172, passed 1-12-2017)