A. In the event of any transfer claimed to be exempt from the real estate transfer tax herein imposed, the grantor or purchaser shall apply for and obtain from the town manager a certificate of exemption, which may be affixed to the deed or instrument of transfer. The burden of proving any exemptions shall in all cases be upon the one claiming it. Provided further, that the exemption provided in section 3-3-6 of this chapter shall be allowed only with a certificate of exemption issued by the town manager prior to the date that the transfer tax is payable to the town. The certificate of exemption shall be in substantially the following form:

APPLICATION FOR EXEMPTION FROM REAL ESTATE TRANSFER TAX

The undersigned, as purchaser pursuant to a deed or other instrument of transfer from _____________ to _____________ dated _______, hereby applies for exemption from the payment of the real estate transfer tax, imposed by Title 3, Chapter 3 of the Town Code. The basis for such exemption is as follows:

(State briefly grounds for exemption, including applicable Section and subsection of Title 3, Chapter 3 of the Town Code)

I hereby certify this ________day of _____________, 20____ under penalty of perjury that the foregoing statements are true and correct.

___________________________________

Purchaser
Certificate of Exemption

I hereby certify this ________day of _____________, 20____ that the above described transfer of real property is exempt from the payment of real estate transfer tax under Title 3, Chapter 3 of the Town Code.

____________________________________________________________
Town Manager

B. Any person whose claim of exemption duly applied for under the provisions of this section is denied by the town manager may immediately appeal to the town council for a determination of such exemption and such appeal shall be considered by the town council within thirty (30) days of receipt of the same. In the event of a determination by the town council favorable to the appellant, any amount previously deposited, or so much thereof as may be allowed by the town manager, shall be promptly refunded to the person paying or depositing the same. If a decision is not made by the town council within thirty (30) days of the receipt of the appeal, the decision will be deemed favorable to the appellant, unless appellant has obtained a continuance of the matter, in which case the town council shall make its decision within six (6) months after receipt of the appeal.

C. In case of an application for an exemption which is not granted before the transfer takes place, the tax shall be paid as required by this chapter. Thereafter, if the exemption shall be allowed, upon application to the town manager, the person who has paid said tax shall be entitled to a refund thereof, or so much of said tax as shall qualify for refunding pursuant to the exemption granted. (Ord. 30, Series 2021)