Upper Southampton |
Code of Ordinances |
Part II. General Legislation |
Chapter 163. Taxation |
Article II. Realty Transfer Tax |
§ 163-18. Exempt parties.
Latest version.
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The United States, the commonwealth or any of their instrumentalities, agencies or political subdivisions shall be exempt from payment of the tax imposed by this article. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.