(a) a transfer by sale, exchange, installment land sale agreement, lease with an option to purchase, or any other option to purchase real property improved with one or more dwelling units which is located within Provo City;

(b) a resale transaction for a manufactured home or mobile home, as defined in Section 14.060.020, Provo City Code, when the manufactured home or mobile home is classified as personal property and intended for use as a residence within Provo City; and

(c) a lease or rental of a dwelling unit, a manufactured home, or mobile home as set forth in paragraphs (a) or (b) of this Subsection (1).

(a) a transfer, lease or rental undertaken pursuant to a court order;

(b) a transfer, lease or rental between spouses resulting from a judgment of dissolution of marriage, legal separation, or property settlement agreement incidental to such judgment;

(c) a transfer, lease, rental or exchange to or from any governmental entity; or

(d) a transfer, lease or rental by a fiduciary in the course of the administration of a decedent’s estate, guardianship, conservatorship, or trust.