There is hereby imposed on each deed, instrument or writing by which any lands, tenements,
or other realty sold within the City of Modesto shall be granted, assigned, transferred,
or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other
person or persons, by his or their direction when the consideration of value of the
interest or property conveyed (exclusive of the value of any lien or encumbrances
remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax
at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars
($500.00) or fractional part thereof.
(Added by Ord. 864-C.S., amended by Ord. 2731-C.S., and Ord. 2736-C.S., § 1, effective
11-5-90)
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