§ 4.08.080. Easements.

Latest version.

The transfer of any easement shall be subject to the tax imposed by this chapter if the easement potentially may endure for a substantial period of time, such as a perpetual easement, easement for life, or an easement for a fixed period of years that can be renewed by the easement holder or is of sufficient length so as to approximate a perpetual easement or an easement for life.

(Ord. No. 516.4, § 1(8), 2-4-2014)

                    
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