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<br />"SECTION 32.43. Any tax imposed pursuant to this <br /> <br />ordinance shall not apply to any instrument in writing <br /> <br />given to secure a debt. <br /> <br />"SECTION 32.44. The United States or any agency <br /> <br />or instrumentality thereof, any state or territory, or <br /> <br />political subdivision thereof, or the District of <br /> <br />Columbia shall not be liable for any tax imposed pursuant <br /> <br />to this ordinance with respect to any deed, instrument, <br /> <br />or writing to which it is a party, but the tax may be <br /> <br />collected by assessment from any other party liable <br /> <br />therefor. <br /> <br />"SECTION 32.45. Any tax imposed pursuant to this <br /> <br />ordinance shall not apply to the making, delivering or <br /> <br />filing of conveyances to make effective any plan of re- <br /> <br />organization or adjustment -- <br /> <br />(a) Confirmed under the Federal Bankruptcy Act, <br />as amended; <br /> <br />(b) Approved in an equity receivership proceeding <br />in a court involving a railroad corporation, <br />as defined in subdivision (m) of Section 205 <br />of Title 11 of the United States Code, as <br />amended; <br /> <br />(c) Approved in an equity receivership proceeding <br />in a court involving a corporation, as defined <br />in subdivision (3) of Section 506 of Title II <br />of the United States Code, as amended; or <br /> <br />(d) illiereby a mere change in identity, form or place <br />of organization is effected. <br /> <br />Subdivisions (a) to (d), inclusive, of this section <br /> <br />shall only apply if the making, delivery or filing of <br /> <br />instruments of transfer or conveyances occurs within five <br /> <br />years from the date of such confirmation, approval or <br /> <br />change. <br /> <br />"SECTION 32.46. Any tax imposed pursuant to this <br /> <br />- 2 - <br />