Every document lodged with or presented to the Recorder of Deeds of Delaware County for recording shall set forth therein and as a part of such document the true, full and complete value thereof. When the full, complete and actual consideration for the transfer which is subject to the tax is not set forth in the document, the person liable for the tax shall, contemporaneously with the filing of the document, file with the Recorder of Deeds a "Realty Transfer Tax Statement of Value," identical to that promulgated by the Department of Revenue of the Commonwealth of Pennsylvania or, in the instance of an "acquired company," a "Realty Transfer Tax Declaration of Acquisition," identical to that promulgated by the Department of Revenue of the Commonwealth of Pennsylvania. The provisions of this section shall not apply to any excludable real estate transfers, which are exempt from taxation based on family relationship.
(Ord. 851. Passed 10-11-88.)