Legislation
ARTICLE 31-A-2
Tax On Real Estate Transfers In the County of Columbia
Tax (TAX) CHAPTER 60
* ARTICLE 31-A-2
TAX ON REAL ESTATE TRANSFERS
IN THE COUNTY OF COLUMBIA
Section 1439-a. Definitions.
1439-b. Imposition of tax.
1439-c. Payment of tax.
1439-d. Liability for tax.
1439-e. Exemptions.
1439-f. Credit.
1439-g. Cooperative housing corporation transfers.
1439-h. Designation of agents.
1439-i. Liability of recording officer.
1439-j. Refunds.
1439-k. Deposit and disposition of revenue.
1439-l. Judicial review.
1439-m. Apportionment.
1439-n. Miscellaneous.
1439-o. Returns to be secret.
1439-p. Foreclosure proceedings.
* NB Repealed December 31, 2025
* NB There are 3 Article 31-A-2's
TAX ON REAL ESTATE TRANSFERS
IN THE COUNTY OF COLUMBIA
Section 1439-a. Definitions.
1439-b. Imposition of tax.
1439-c. Payment of tax.
1439-d. Liability for tax.
1439-e. Exemptions.
1439-f. Credit.
1439-g. Cooperative housing corporation transfers.
1439-h. Designation of agents.
1439-i. Liability of recording officer.
1439-j. Refunds.
1439-k. Deposit and disposition of revenue.
1439-l. Judicial review.
1439-m. Apportionment.
1439-n. Miscellaneous.
1439-o. Returns to be secret.
1439-p. Foreclosure proceedings.
* NB Repealed December 31, 2025
* NB There are 3 Article 31-A-2's