Any tax imposed pursuant to this chapter shall not apply to any deed, instrument or other writing which purports to grant, assign, transfer, convey, divide, allocate or vest lands, tenements or realty, or any interest therein, if by reason of the inter vivos gift or by reason of the death of any person, the lands, tenements, realty or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.
(Ord. 2008-02, passed 10-1-2008)