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Realty Transfer Tax Legal Letter Rulings

RTT-17-001 -- Termination of Condominium and Creation of Tenancy in Common; Transfer of Leases Subsequent to Termination of Condominium

RTT-16-002 -- Agricultural Conservation Easement

RTT-12-001 -- Assignment and Sale of Special Declarant Rights in a Flexible Condominium

RTT-11-001 -- Exempt Transactions

RTT-10-003 -- Purchase of Real Estate and Appurtenant Leasehold Interests

RTT-10-002 -- Conversion of Cooperative Corporation to Condominium - Conveyance of Condominium Units to Shareholder/Proprietary Lessees

RTT-10-001 -- Conversion and Subsequent Merger of Business Entities

RTT-09-004 -- Merger of Non-Profit, Non-Stock, Non-Member Corporations

RTT-09-003 -- Conversion of Unincorporated Association Incorporation of Unincorporated Association

RTT-09-002 -- Name Change Partnership Ownership of Real Estate

RTT-09-001 -- Financing Transaction

RTT-08-004 -- Corrective Deed Conversion of GP to LP

RTT-08-003 -- Substitution of IRA Custodian Transfer from IRA Custodian to IRA Owner

RTT-08-002 -- Agent-Principal Rule in Baehr Brothers

RTT-08-001 -- Riparian-Littoral-Lake Rights

RTT-07-010 -- Sale of 99-Year Vacation License

RTT-07-008 -- Corporate Reorganization Corporate Dissolution and Liquidation

RTT-07-007 -- Trust to Trust Transfer Rule in Baehr Bros Living and Ordinary Trusts

RTT-07-006 -- Corrective Deed

RTT-07-005 -- Conversions and Mergers of Business Entities

RTT-07-004 -- Confirmatory-Correctional Deed

RTT-07-002 -- Transfer of Real Estate to Homeowners’ Association