Exemption — Governmental Agencies
San Diego Municipal Code § 37.0105
in effect§37.0105 Exemption — Governmental Agencies
Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this ordinance when the exempt agency is acquiring title.
(Amended 3–31–1970 by O–10258 N.S.)
(Editors note: Division 1 added 8–24–1988 for clarity.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art07Division01.pdf#page=2Fetched: 10/28/2026
