The County Council of Anne Arundel County may impose a tax on every written instrument conveying title to real property or a leasehold interest in real property, offered for record and recorded among the land records in Anne Arundel County subject to the same conditions and procedures as the State Transfer Tax imposed under the Tax-Property Article, Title 13, Subtitle 2, of the State Code, provided that the maximum rate of tax imposed under the provisions of this section shall not exceed 1% of the actual consideration paid or to be paid for the conveyance of title, and provided that revenues derived from this County tax shall be expended as provided by the County budget. The condition in the Tax-Property Article, § 13-209, of the State Code, relating to the use of transfer tax funds to pay principal and interest on certificates of indebtedness issued pursuant to the “Outdoor Recreation Land Loan of 1969” or for funding of projects under “Program Open Space” do not apply to revenues derived from the County tax. The tax shall be collected by the Controller.
(1985 Code, Art. 6, § 7-101.2) (Bill No. 29-12)
Editor’s note – This section was transferred to the Public Local Laws of Maryland (Article 2 - Anne Arundel County) by 1985 Md. Laws, Ch. 8, § 10. This section formerly appeared as Article 81, § 278B, of the State Code. With the revision of the tax laws through the Tax-Property Article of the State Code, various local provisions were transferred to the public local laws for the appropriate county. This section was added as § 17-711A to the 1967 County Code, and then recodified as Article 6, § 7-101.2 in the 1985 County Code.
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