§ 58-131. Imposed.
The board of supervisors imposes a county recordation tax in an amount equal to one-third of the amount of the state recordation tax collectible for the state, on the first recordation of each taxable instrument; however, where a deed or other instrument conveys, covers or relates to property located partly in this county and partly in another county or city, or in other counties or cities, the tax imposed under the authority of this article shall be computed only with respect to that portion of the property located in this county.
(Code 1990, § 8-28)
(Code 1990, § 8-28)