(A) Required; form. In the event of any transfer claimed to be exempt from the real estate transfer tax imposed in this chapter, the grantor or grantee shall apply for and obtain from the Town Manager a certificate of exemption, which may be affixed to the deed or instrument of transfer. The burden of proving any exemption shall in all cases be upon the one claiming it; provided further, that the exemption provided in § 2-6-5(P) of this chapter shall be allowed only with a certificate of exemption issued by the Town Manager prior to the due date of this transfer tax. The certificate of exemption shall be in substantially the following form:
EXEMPTION FROM REAL
ESTATE TRANSFER TAX
ESTATE TRANSFER TAX
The undersigned, as grantor (grantee) of a deed or instrument of conveyance from to (name of grantor and grantee), dated , hereby apply for exemption from the payment of the Real Estate Transfer Tax, imposed by Ordinance No. 26, Series of 1979, of the Town of Vail, as amended by Ordinance No. 5, Series of 1980. The basis of such exemption is as follows:
(State briefly grounds for exemption, including applicable section and subdivision of Ordinance No. 26, as amended)
I hereby certify under penalty of perjury that the foregoing statements are true and correct.
Grantor or Grantee
Certificate of Exemption
I hereby certify that the above described transfer of real property is exempt from the payment of real estate transfer tax under Ordinance No. 26, Series of 1979, as amended by Ordinance No. 5, Series of 1980, Section .
Town Manager
(B) Appeal. Any person whose claim of exemption duly applied for under the provisions of this section is denied by the Town Manager may immediately appeal to the Town Council for a determination of such exemption and such appeal shall be considered by the Town Council within 30 days of receipt of the same. In the event of a determination by the Town Council favorable to the appellant, any amount previously deposited, or so much thereof as may be allowed by the Town Manager, shall be promptly refunded to the person paying or depositing the same. If a decision is not made by the Town Council within 30 days of the receipt of the appeal, the decision will be deemed favorable to the appellant, unless appellant has obtained a continuance of the matter, in which case the Town Council shall make its decision within six months after receipt of the appeal.
(C) Refund payment. In case of an application for an exemption which is not granted before the transfer takes place, the tax shall be paid as required by this chapter. Thereafter, if the exemption shall be allowed, upon application to the Town Manager, the person who has paid such tax shall be entitled to a refund thereof, or so much of such tax as shall qualify for refunding pursuant to the exemption granted.
(Ord. 26(1979) §6; Ord. 5(1980) § 6)