A. The City shall not issue transfer tax stamps or approve an exemption from the transfer tax pursuant to Section 15-7-7 of this Chapter unless the applicant first:
1. Pays in full a final bill for any delinquent charges and penalties for the provision of water, refuse collection, storm sewer, and sanitary sewer services, including facility charges and capital fees;
2. Pays in full any unpaid liens, judgments, or other sums due and owing to the City; and
3. Either obtains a determination from the City that the property is in compliance with the city code or signs a compliance order, prepared by the City, in accordance with 15-7-16.B.
The transfer tax stamps or exemption mark shall be issued only during the regular business hours of the city offices and the offices of such agent as the city may designate.
B. For the purpose of reviewing a request for the stamps or an exemption, the city shall process a complete application request within five business days.
C. Upon issuance of any tax stamp, the issuer must be canceled and defaced it so as to render it unfit for reuse by marking it with their initials, the day, month and year when the affixing occurs, and the address of the property being transferred. Upon placement of any exemption mark on a deed or other instrument of conveyance, the issuer must cancel and deface it so as to render it unfit for reuse by marking it with their initials and the day, month, and year when the mark is made. Such defacement shall be made by writing or stamping in indelible ink; provided, however, the stamp or exemption mark shall not be so defaced as to prevent ready determination of its genuineness.
D. Non-transferable: Each tax stamp is issued for a specific property conveyance or transfer and is intended to be affixed to a particular deed or other document of conveyance. The tax stamp is nontransferable and may not be applied to any other deed or conveyance document for the property listed on the stamp or any other property. Unused stamps must be returned to the City pursuant to Section 15-7-13 of this chapter. (Ord. M-19-13, 10-7-2013; amd. Ord. M-7-22, 2-7-2022)