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The tGU'lD shall not include a trans1'er by s:i.tt,cievisa, or inherita.nce, a
traJUl1'or 01' any leasehold lntereat othtlr than ot the t.ype mentioned above" a
cancellation or forteiture of the vend..'s intll!'e,t i~ a contract Zor 'the sale
of real property, whethsr or not such con traClt mutains So forfeiture clause,
or deed in 11eu of ,fOreclosure ot a mortgago or the a=sUlIIp'iiion by a grantee
ot the balance cw1.l\g on an obligation \fi1iClh is soeur09d by a mortgage or,~de.d
ln 11w or 1'oreteit\lI'G 01' the vendee's intertist in a oontraot ot salt!! where no
conll1derat1on puses otheMs8 or 1he partition of property byt.sllants 1n
common by agroelll8ntor ,as the result 01' a ccm~t decree any'trl1ns1'ol', conveyanc,
or assigllJl1flDt ot property or interest in property fr-om one spouse to the other
in accordance with the terms 01' a decree of d!\'orce or in .fulfillment of a
propertiysettlement agreement, incident, thereto, the asiJignment. or other trans,
ter of' a vendor's interest 1n a contract for ths sallll of real property even
though aecompanhd by a conveyanoe ot the vandol" s interest in the rea! prgp-
erty1nvolved, transters by appropriation or d~)cre. in condt'MStion proee"jd1ng
brought 'by the UnittdStates. 'the State or any political 8ul;1di v1si on thereof,
or a munioipal carporat1on. a mortgago or (lth er trana.f'.r of an interest in
real property merely to secure a debt. or the Msignment the 1""1 of', ~'1y, trSJi~fGr
or con".o,.&nce made pursuant to an orcler ot ss.le hy,thll c Qurt' in any mortgage
lien foreclosure proceedings or upon execution of a judf9l1ent, or d,ee(.\ in lieu
ot toreclosure 'tosatia.f'y a mortgage, a conveyrmcato the Federal Housing Ad-
ministration or VoterW'lS' Administration by an authonzsd mortg~GQ made pur-
suantto a contract of 1neurance or guaranty wH.h tbe ~ederal Housing Admini-
straticn or Veterans' Administration, nor ~ transter in compliance with the
terms ot any lease or contract upon \'bich the tax B.O imposed by this Chapter
has bun paid 'or mere the 1 ease or con tract was entered into prior to the
date thi s tax was first imposed, nor the sale ot any grave'lot or lot in an I
established cemetery nor a sale by or to tht,t Unit.ed S'catest thia 13tate or t"
any politi cal subdi rl sion the reof. or a murd oipal corporation of thi s State.
SECTION II
There is hereby levied and there shall be collected by the Treasurer on
e~ch sale ot any real property si tuated 1n Jefferson County a tax equal to one ce
per cent of the slUng prioe.
SECTION III
The tax imposed by thh orciinance shall b. th~ obligation of the l'Jeller i
and the treasurer may proc eed to colle ct th 6 S Q/OO tram th e a aU 8"4 by a. d vil
action fbr debt; PP.OVIDED. the tax !hall a.1.00 ~onatitl!ta ~ l:J.en against the
real property the sale of' which is involvod, untLl paid end may ba enforced
by tho Treasurer in the manner prescr1bed fOr thi forecloaurtl of D:lo:rtg,ll.gec;
PROVIDED FURTHER, an election on the part of th0 treasurer to pursue one remae
shall in no event operate to waive his right to pursue the other r,\)mGdy unti]
the full tax together with interest, penalty, and costa shall have been
recovered.
SECTION IV
The t&X herein levied shall be paid to eud ool1o(rted by the 'i'reaaurer whe
shall cause to be affixed to the intltnunont of aale an appropriat10 stemp oz"
stamps ev1dencing satiefactto n of the lien impos ad he reundtlr and ",he.ll furthel
houe a reaeipt acknowledging aucl'l payment \<tIich recdpt !hall be evidoMo of (, I
the aathf..ction ot the lien imposed !uu'.under and Dlolly be rBcordCld in th(l
manner, proBcri bed fbr recording s athfaction ot mOk'tgagea.
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SECTION V
No instl'Wllent ot sale or conveyanoe, a t.ax on \'hioh is impos.ad by this
ordinanoa. shall be accepted by the Oount,y Aud.itor for !1l1ng or recol"\1ing
until ~h. tax shall have been paid and the stamp or otliU'llpS eVidll1nOlnr such
payment have bes." a.t'fix~d to the instrumen t or, where not to,x is lev l'td hei:'9-
under, a stamp indi eating 8uch.
SECTION VI
It 8hall be the duty ot the seller with1n thb't.y days cU't$r the date of
sale to furnish tl) the trel\ISUrer, 1n trlpll(u.it.~ on .formn to b(ll surplic'Jd by
the trea8\1reZ'_ an n.f'tidavi t con tatning the full nanlla and addrefJB of the
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SEAL
BOARD OF JEFF'ERSON qOU~1'Y .OOMMISSIONEHS
l~ )ri ~~~!~~~J".l__ /
~/, Chai:r;m.;ln~-' t. J)....": ? /;:
, ,". . ,/:;~~t,., " ,,-!:.;.\(c': ~"7..t74.(:f. t/' te.r-"
Board. /" - ,~~ ~t.Wrrrtror--
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