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As used in this chapter:
“Department” means the Department of Revenue.
“Person” means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
“Recordation” Includes the issuance of certificates of title by Registrars of Title under “An Act concerning land titles, approved May 1, 1897, as amended, pursuant to the filing of deeds or trust documents for that purpose, as well as the recording of deeds or trust documents by recorders.”
“Trust document” means a document required to be recorded under the Land Trust Recordation Act.
“Value” means the amount of the full, actual consideration therefor, including the amount of any lien or liens assumed by the buyer.
(Ord. O-9311-1500-68, § 1, passed 11-23-1993)