Notwithstanding Section 8.40.020 above, the provisions of this chapter shall not apply to the following:
A. Transfers pursuant to court order, including, but not limited to, transfers ordered by a Probate Court in the administration of an estate, transfers pursuant to a writ of execution, transfers by a trustee in bankruptcy, transfers by eminent domain, and transfers resulting from a decree for specific performance;
B. Transfers to a mortgagee by a mortgagor in default, transfers to a beneficiary of a deed of trust by a trustor in default, transfers by any foreclosure sale after default on an obligation served by a mortgage, transfers by a sale under a power of sale after default on an obligation secured by a deed of trust or secured by any other instrument containing a power of sale or transfers by a mortgagee or a beneficiary under a deed of trust who has acquired the real property at a sale conducted pursuant to a power of sale under a mortgage or deed of trust or has acquired the real property by a deed in lieu of foreclosure;
C. Transfers by a fiduciary in the course of the administration of a decedent's estate, guardianship, conservatorship, or trust;
D. Transfers from one co-owner to one or more other co-owners;
E. Transfers made to a spouse or to a person or persons in the lineal line of consanguinity of one or more of the transferrors;
F. Transfers between spouses resulting from a decree of dissolution of marriage or a decree of legal separation or from a property settlement agreement incidental to such a decree;
G. Transfers by the State Controller pursuant to the Unclaimed Property Law, Code of Civil Procedure 1500, et seq.;
H. Transfers pursuant to Revenue and Taxation Code 3691 et seq., or 3771 et seq.;
I. Transfers to or from any government entity; and
J. Transfer of a condominium, stock cooperative or community apartment project as defined pursuant to Section 783 of the Civil Code and Sections 11003.2 and 11004 of the Business and Profession Code.
(Ord. 86- 08-976 § 1 (part))