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SEC. 21.9.12. EXEMPTION – EXCHANGES WITH THE CITY.
   (Added by Ord. No. 170,326, Eff. 3/10/95.)
 
   Any deed, instrument or writing by which a person acquires real property in an exchange with the City shall be exempt from the tax imposed pursuant to this article where the real property received by the City is of equal or greater value than the real property received by the other person.