Except as otherwise provided by law, every person who records a deed, instrument or writing which he or she claims is exempt from the tax imposed pursuant to this article shall declare in writing, under penalty of perjury, in the manner and form prescribed by the recorder, the reason why it is exempt under law. For the County of San Benito this is defined as being placed on the first page of the deed, the Revenue and Taxation Code or in the event of a government document the Government Code shall be stated and defined as to the reason of exemption.
(Ord. 969, § 11, 2018)