The following deeds or trust documents shall be exempt from this division, except as hereinafter provided:
A. Deeds representing real estate transfers made before January 1, 1968, but recorded after that date and trust documents executed before the effective date of this division, but recorded after that date.
B. Deeds to or trust documents relating to property acquired by any governmental body or from any governmental body or deeds to or documents relating to property or interests transferred between governmental bodies, or by or from any corporation, society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes.
C. Deeds or trust documents which secure debt or other obligation.
D. Deeds or trust documents which, without additional consideration, confirm, correct, modify or supplement a deed or trust document previously recorded.
E. Deeds or trust documents where the actual consideration is less than one hundred dollars ($100.00).
F. Tax deeds.
G. Deeds or trust documents of release of property which is security for a debt or other obligation.
H. Deeds of partition.
I. Deeds or trust documents made pursuant to mergers, consolidations or transfers or sales of substantially all of the assets of corporations pursuant to plans of reorganization.
J. Deeds or trust documents made by a subsidiary corporation to its parent corporation for no consideration other than the cancellation or surrender of the subsidiary's stock.
K. Deeds wherein there is an actual exchange of real estate and trust documents wherein there is an actual exchange of beneficial interests, except that the money difference or money's worth paid from one to the other shall not be exempt from the tax.
L. Deeds representing transfers subject to the imposition of a documentary stamp tax imposed by the government of the United States, except that such deeds shall not be exempt from filing the declaration.
M. A deed or trust document issued to a holder of a mortgage, as defined in section 15-103 of the code of civil procedure, pursuant to mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure.
N. Any future exemptions enacted by the state of Illinois. (Ord., 2-18-1986, eff. 2-18-1986)