Conveyances of real property, where the property is viable agricultural land as defined in subdivision seven of section three hundred one of the agricultural and markets law and the entire property to be conveyed is to be made subject to one of the development restrictions provided for in subparagraph two of paragraph (j) of this subdivision provided that said development restriction precludes the conversion of the property to a non-agricultural use for at least three years from the date of transfer and said development restriction is evidenced by an easement, agreement, or another suitable instrument which is to be conveyed to the town simultaneously with the conveyance of the real property.Conveyances of real property, where the entire parcel of real property to be conveyed is the subject of one or more of the following six development restrictions:.Conveyances of real property that consist of the execution of a contract to sell real property without the use or occupancy of such property or the granting of an option to purchase real property without the use or occupancy of such property.Conveyances that were given pursuant to the federal bankruptcy act.Conveyances which consist of a deed of partition. Conveyances to effectuate a mere change of identity or form of ownership or organization where there is no change in beneficial ownership, other than conveyances to a cooperative housing corporation of the real property comprising the cooperative dwelling or dwellings.Conveyances that were given in connection with a tax sale.Conveyances of real property without consideration and otherwise than in connection with a sale, including deeds conveying realty as bona fide gifts.Conveyances which, without additional consideration, confirm, correct, modify or supplement a deed previously recorded.Conveyances that are or were used to secure a debt or other obligation.
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