§ 9-91. Imposition; amount; exception.

Latest version.

There is hereby imposed a county recordation tax in an amount equal to one-third of the amount of the recordation tax collectible for the state on the first recordation of each taxable instrument except that no tax shall be imposed under this article upon the recordation of any instrument for which the state recordation tax is $0.50.

(Code 1978, § 8-25)

(Code 1978, § 8-25)

                    
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