Chapter: 3.12 Real
Property Transfer Tax
Section: 3.12.020 Rate
There is imposed on each deed, instrument or
writing by which any lands, tenements, or other realty sold within the county shall
be granted, assigned, transferred, or otherwise conveyed to or vested in the
purchaser or purchasers or any other person or persons by his or their
direction when the consideration or value of the interest or property conveyed
(exclusive of the value of any lien or encumbrances remaining thereon at the
time of sale) exceeds one hundred dollars, a tax at the rate of fifty‑five
cents for each five hundred dollars or fractional part thereof. (Ord. 68‑1
§ 2, 1968.)