Baltimore County |
Code of Ordinances |
Article 11. TAXATION |
Title 3. RECORDATION AND TRANSFER TAXES |
SubTitle 2. TRANSFER TAX |
§ 11-3-201. "INSTRUMENT OF WRITING" DEFINED.
(1)
In this subtitle "instrument of writing" means a written instrument that conveys title to, or a leasehold interest in, real property.
(2)
"Instrument of writing" includes:
(i)
A deed or contract;
(ii)
A land installment contract as defined in the Real Property Article of the Annotated Code of Maryland;
(iii)
A lease; or
(iv)
An assignment of a lessee's interest.
(3)
"Instrument of writing" does not include:
(i)
A mortgage, deed of trust or other contract that creates an encumbrance on real property; or
(ii)
A security agreement as defined in the Tax-Property Article of the Annotated Code of Maryland.
(1988 Code, § 33-126) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 68, 1992, § 1, 7-1-1992; Bill No. 128, 1992, § 2, 7-12-1992; Bill No. 33-03, § 2, 7-1-2004)