[Adopted 10-1-1962]
The Board of Supervisors of Northumberland County
doth impose a county recordation tax in an amount equal to 1/3 of
the amount of the state recordation tax collectible for the state
on the first recordation of each taxable instrument, provided that
no tax shall be imposed under this article upon any instrument on
which state recordation tax is $0.50, specifically; and provided further,
that where a deed or other instrument conveys, covers or relates to
property located partly in Northumberland County and partly in another
county or city, or in other counties or cities, the tax imposed under
the authority of this article shall be computed only with respect
to the property located in Northumberland County.
The Clerk of the Circuit Court of Northumberland
County collecting the tax imposed under this article shall pay the
same to the Treasurer of Northumberland County.
[Amended 8-13-1998]
The Clerk of this court shall receive as compensation
for services an amount equal to 5% of the amount so collected and
paid over.
