§ 3.24.100. Exemptions—Allocation of assets between spouses.

A.

The tax imposed pursuant to this chapter shall not apply to any deed, instrument or writing which transfers, divides or allocates community, quasi-community or quasi-marital property assets between spouses for purposes of effecting a division of the same, which is required by a judgment decreeing a dissolution or legal separation, by a judgment of nullity or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of such judgment or order, whether or not it is incorporated in the judgment or order.

B.

The deed, instrument or writing shall include a written recital, signed by either spouse, stating that it is entitled to the exemption.

(Ord. No. 1362, § 1, 9-20-2011)