(a) Before an instrument evidencing a transfer of real property is accepted by a county recorder for recordation, the grantee, buyer, or the agent of the grantee or buyer shall furnish proof of payment of tax or proof of an exemption from payment of the tax required in this chapter.
(b) The county recorder shall not record any instrument evidencing a transfer of title subject to this chapter unless:
(1) (A) The instrument has:
(i) An attached or accompanying affidavit in the form containing the information required in this chapter; and
(ii) Documentary stamps or a documentary symbol attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction.
(B) The instrument shall contain a notation on its face, which shall be recorded as part of the instrument, that the affidavit was completed; or
(2) (A) In the alternative, the instrument has marked on the instrument or attached to the instrument in a manner that will cause it to be recorded as a part of the instrument the following statement:
"I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument".
(B) This statement shall be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown on the instrument.
(c) The county recorder shall not record any instrument on which a documentary stamp or a documentary symbol is attached in a manner that the amount printed on or within each documentary stamp or documentary symbol is not visible.
Section: Previous 26-60-102 26-60-103 26-60-104 26-60-105 26-60-106 26-60-107 26-60-108 26-60-109 26-60-110 26-60-111 26-60-112 NextLast modified: November 15, 2016