§ 8-2.704. Taxes: Application.

The taxes imposed by this article shall be applicable to every dwelling unit or mobile home space constructed in the City of Modesto, except the following:

(a)

Every dwelling unit or mobile home space constructed on a lot of record created by a subdivision of land, the final map of which subdivision was filed on or before March 9, 1964.

(b)

Every dwelling unit or mobile home space constructed on a lot of record created by a subdivision of land for which the City of Modesto, entered into an agreement between March 9, 1964, and January 1, 1965, relating to the payment of park fees or taxes for said subdivision.

(Ord. 687-C.S., amended by Ord. 952-C.S., effective 4-2-69)