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(a) In the event of any transfer claimed to be exempt from the real estate transfer tax imposed in this Article, 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 other instrument of transfer. The burden of proving any exemption shall in all cases be upon the person claiming it. The exemption provided in Section 4-3-60 above shall be allowed only upon issuance of a certificate of exemption by the Town Manager prior to the date the real estate transfer tax is payable to the Town. The form of application for exemption and 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 Real Estate Transfer Tax, imposed by Telluride Municipal Code Chapter 4, Article 3, for the following described property:

The basis of such exemption is as follows:

(State briefly grounds for exemption, including applicable Sections and Subsections of Chapter 4, Article 3.)

I hereby certify this _______ day of ___________, 20__, under penalty of perjury that the foregoing statements are true and correct.

____________________________

Purchaser:                          

Address:                         

Phone:                         

STATE OF ____________)

                                          ) ss.

COUNTY OF __________)

Subscribed and sworn to before me this _____ day of _____________, 20__.

Witness my hand and official seal.

My commission expires: __________

__________________________

Notary Public

(SEAL)

CERTIFICATE OF EXEMPTION

I hereby certify this _____ day of _____________, 20__, that the above described Transfer of Real Property is exempt from the payment of the Real Estate Transfer Tax under Telluride Municipal Code Chapter 4, Article 3.

_________________________

Town Manager

Telluride, Colorado

(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 sixty (60) 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 Council, shall be promptly refunded to the person paying or depositing the same. If a decision is not made by the Town Council within sixty (60) days of the receipt of an appeal, the decision will be deemed favorable to the appellant, unless the 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 real estate transfer tax shall be paid as required by this Article. Thereafter, if the exemption is allowed, upon application to the Town Manager, the person who has paid the tax is entitled to a refund thereof, or so much of the tax as qualified for refunding pursuant to the exemption granted.

(d) A one-hundred-dollar application fee shall be required with submission of the application. If the application is approved, the fee shall be refunded.

(e) In addition to the appeal options under Section 4-3-70(b) for any person whose claim for exemption is denied, two (2) duly elected or appointed members of the Telluride Town Council may request a formal appeal to the entire Telluride Town Council of any real estate transfer tax exemption application (whether approved or denied) by providing a written notice of appeal from a minimum of two (2) Town Councilmembers to the Telluride Town Clerk. Such appeal notices must be filed within fourteen (14) days after the date of the decision or final action on the real estate transfer tax exemption application. Upon the timely filing of the notices of appeal by the two (2) Town Councilmembers, the Town Clerk shall notify the taxpayer that is the subject of the appeal and the entire Town Council of the appeal. The Town Clerk shall schedule a meeting of the Town Council to consider such appeal, which appeal should occur within sixty (60) days from the date of the appeal notice or as soon thereafter as can be reasonably accommodated. Once a timely appeal has been filed, the Town Council shall be vested with jurisdiction over the real estate transfer tax appeal. Town Council shall conduct its review de novo or anew as if no decision had been previously rendered and with no presumption in favor of or against any party to the appeal. However, the Town Council shall conduct its appeal under all applicable provisions of this Article and may only find an exemption if such appeal meets one (1) or more of the exemption grounds found at Section 4-3-60. (Prior code 3.12.070; Ord. 1288 §1, 2008; Ord. 1503 §1, 2020)