§ 11-3-206. PROPERTY PARTLY WITHIN THE COUNTY.

Latest version.

(a)

Application. The transfer tax applies to the transfer of property that lies partly within and partly outside of the county.

(b) Valuation. The transfer tax imposed under this section shall be based on the value, as determined under § 11-3-207 of this subtitle, of the portion or fractional part of the property involved that lies within the county.

(1988 Code, § 33-138) (Bill No. 33-03, § 2, 7-1-2004)

                    
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