Every document lodged with or presented to the County Recorder of Deeds for recording shall set forth therein and as part of such document, the true, full, and complete value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full, and complete value thereof or the reason, if any, why such document is not subject to tax under this subchapter. The provisions of this section shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship. Other documents presented for recording and taxation shall be accompanied by a certified copy of the document and statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full, and complete value thereof or the reason, if any, why such document is not subject to tax under this subchapter.
(Ord. 1987-6, passed 6-9-1987)