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Baltimore County |
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Code of Ordinances |
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Article 11. TAXATION |
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Title 3. RECORDATION AND TRANSFER TAXES |
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SubTitle 2. TRANSFER TAX |
| § 11-3-201. "INSTRUMENT OF WRITING" DEFINED. |
| § 11-3-202. EXEMPTIONS. |
| § 11-3-203. TRANSFER TAX AUTHORIZED. |
| § 11-3-204. LIQUIDATIONS AND DISSOLUTIONS. |
| § 11-3-205. BOND PROCEEDS. |
| § 11-3-206. PROPERTY PARTLY WITHIN THE COUNTY. |
| § 11-3-207. VALUATION - IN GENERAL. |
| § 11-3-208. SAME - LIFE ESTATES, REMAINDERS, AND REVERSIONS. |
| § 11-3-209. SAME - PERPETUALLY RENEWABLE GROUND RENT. |
| § 11-3-210. SAME - LEASES FOR TERMS OF MORE THAN 7 YEARS. |
| § 11-3-211. PAYMENT REQUISITE TO TRANSFER. |
| § 11-3-212. PAYMENT, RECEIPT, EVIDENCE. |
| § 11-3-213. STAMPING OF INSTRUMENTS OF WRITING NOT SUBJECT TO THE TRANSFER TAX. |
| § 11-3-214. DELINQUENT TAXES A LIEN ON PROPERTY. |
| § 11-3-215. COMPLIANCE AND FRAUDULENT ACTS. |
| § 11-3-216. ENFORCEMENT; REGULATIONS. |
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Annotation- A recorded short form of "leasing agreement" is subject to the tax levied by this subtitle. Motels of Md. v. Baltimore Co., 244 Md. 306, 223 A.2d 609 (1966). |