(a) Instruments where the value of the consideration
is less than $100.00.
(b) Instruments
evidencing contracts or transfers which are not to be performed
wholly within this state insofar as such instruments include
land lying outside of this state.
(c) Written
instruments which this state is prohibited from taxing under
the constitution or statutes of the United States.
(d) Instruments
or writings given as security or any assignment or discharge
thereof.
(e) Instruments
evidencing leases, including oil and gas leases, or transfers
of such leasehold interests.
(f) Instruments
evidencing any interests which are assessable as personal
property.
(g) Instruments
evidencing the transfer of rights and interests for underground
gas storage purposes.
(h) Instruments
(i)
in which the grantor is the United States, the state,
any political subdivision or municipality thereof, or
officer thereof acting in his official capacity;
(ii) given in foreclosure or in lieu of foreclosure of
a loan made, guaranteed or insured by the United States,
the state, any political subdivision or municipality thereof
or officer thereof acting in his official capacity;
(iii) given to the United States, the state, or 1 of their
officers as grantee, pursuant to the terms or guarantee
or insurance of a loan guaranteed or insured by the grantee.
(i) Conveyances
from a husband or wife or husband and wife creating or disjoining
a tenancy by the entireties in the grantors or the grantor
and his or her spouse.
(j) Judgments
or orders of courts of record making or ordering transfers,
except where a specific monetary consideration is specified
or ordered by the court therefor.
(k) Instruments
used to straighten boundary lines where no monetary consideration
is given.
(l) Instruments
to confirm titles already vested in grantees, such as quitclaim
deeds to correct flaws in titles.
(m) Land
contracts whereby the legal title does not pass to the grantee
until the total consideration specified in the contract
has been paid.
(n) Instruments
evidencing the transfer of mineral rights and interests.
(o) Instruments
creating a joint tenancy between 2 or more persons where
at least 1 of the persons already owned the property.
