[Adopted 6-21-1994 as Res. No. 195[1] [2]]
[1]
Editor's Note: This resolution provided that the Clerk of the Circuit Court for Dorchester County shall collect the County transfer tax on instruments of writing recorded with the Clerk of the Circuit Court for Dorchester County and shall remit the revenues collected to the Treasurer of Dorchester County and that this resolution shall take effect July 1, 1994. It shall remain effective for a period of 20 years and at the end of June 30, 2014, with no further action required by the County Commissioners of Dorchester County, this resolution shall be abrogated and of no further force and effect.
[2]
Editor’s Note: See also § 10-8.2, County transfer tax.
A. 
Instrument of writing construed.
(1) 
In this section "instrument of writing" means a written instrument that conveys title to, or a leasehold interest in, real property.
(2) 
"Instrument of writing" includes:
(a) 
A deed or contract.
(b) 
A lease.
(c) 
An assignment of a lessee's interest.
(d) 
Articles of transfer.
(e) 
Articles of merger or other document which evidences a merger of foreign corporations or foreign limited partnerships.
(f) 
Articles of consolidation or other document which evidences a consolidation of foreign corporations.
(3) 
"Instrument of writing" does not include:
(a) 
A mortgage, deed of trust or other contract that creates an encumbrance on real property.
(b) 
A security agreement, as defined in § 12-101(e) of the Tax - Property Article of the Annotated Code of Maryland.
B. 
A County transfer tax is hereby imposed on an instrument of writing:
(1) 
Recorded with the Clerk of the Circuit Court for Dorchester County; or
(2) 
Filed with the State Department of Assessments and Taxation.
C. 
The County transfer tax imposed shall be 0.75% of the consideration payable for an instrument of writing.
[Amended 4-29-2003 by Bill No. 2003-4]
D. 
Notwithstanding § 13-407 of the Tax - Property Article of the Annotated Code of Maryland, the County transfer tax imposed under this section shall apply to a transfer of land subject to the agricultural land transfer tax.
E. 
Nonapplicability.
(1) 
The County transfer tax does not apply to:
(a) 
An instrument of writing exempt from the state transfer tax under § 13-207 of the Tax - Property Article of the Annotated Code of Maryland; or
(b) 
The first $30,000 of the consideration payable for an instrument of writing for residentially improved owner-occupied real property, provided that the instrument of writing is accompanied by a statement under oath signed by the grantee that the residence will be occupied by the grantee.
(2) 
Application of exemption against tax payment.
(a) 
Except as provided in Subsection E(2)(b) of this section, the exemption provided under Subsection E(1)(b) of this section shall be applied against the grantee's transfer tax payment required under this section.
(b) 
If the grantor has agreed, by contract, to pay the entire county transfer tax, the exemption provided under Subsection E(1)(b) of this section shall be applied against the grantor's transfer tax payment required under this section.
F. 
The use of the revenues generated by the county transfer tax is restricted and shall be used by the County Commissioners of Dorchester County for solely and only the following purposes:
(1) 
To pay the principal and interest on any general obligation bonds of Dorchester County issued to pay for capital improvements to the Court House located at 206 High Street, Cambridge, Maryland 21613; or
(2) 
To pay for capital improvements, including maintenance and repair expenses, to the Court House located at 206 High Street, Cambridge, Maryland 21613.