3.08.050   Governmental entities exempt.
   Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party, shall be exempt from any tax imposed pursuant to this chapter when the exempt agency is acquiring title.
(Ord. 80-6-848 § 1: prior code § 3.14.050 (Ord. 67-12-612 § 5))