(3) To qualify for an exemption under paragraph (2) of this subsection an original mortgagor or agent of the original mortgagor shall include a statement in the recitals or in the acknowledgment of the mortgage or deed of trust, or submit with the mortgage or deed of trust, an affidavit under oath, signed by the original mortgagor or agent of the original mortgagor, stating: (ii) being refinanced by the settlor of an inter vivos trust if the mortgage or deed of trust is given by a trustee of the trust. (i) being refinanced by the original mortgagor or by the original mortgagor and, if applicable, the spouse of the original mortgagor or (2) A mortgage or deed of trust is not subject to recordation tax to the extent that it secures the refinancing of an amount not greater than the unpaid principal amount secured by an existing mortgage, indemnity mortgage, or deed of trust at the time of refinancing if the mortgage or deed of trust secures the refinancing of real property that is: (ii) the trustee of an inter vivos trust if the trustee or the settlor of the trust originally assumed or incurred the debt secured by the mortgage or deed of trust. (i) a person that assumed a debt secured by real property that the person purchased and paid the recordation tax on the consideration paid for the property and (1) In this subsection, "original mortgagor" includes: An instrument of writing previously recorded is not subject to recordation tax when the instrument or a counterpart is recorded in another county or in the same county. (2) the amount of unpaid outstanding principal debt is increased by the supplemental instrument of writing. (1) actual consideration is payable on the supplemental instrument of writing or A supplemental instrument of writing is not subject to recordation tax except to the extent that: (3) The exemption under paragraph (1) of this subsection for transfers between domestic partners or former domestic partners applies only to an instrument of writing for residential property. (ii) domestic partners or former domestic partners.
(1) An instrument of writing that transfers property between the following individuals is not subject to recordation tax: (3) The exemption under paragraph (1) of this subsection for transfers to a domestic partner or former domestic partner of the transferor applies only to an instrument of writing for residential property. (ii) To qualify as a former domestic partner under this subsection, an individual shall submit evidence of dissolution of a domestic partnership. (2) (i) To qualify as a domestic partner under this subsection, an individual shall submit evidence of a domestic partnership. (ix) domestic partner or former domestic partner. (vi) brother, sister, stepbrother, or stepsister (iv) son-in-law, daughter-in-law, stepson-in-law, or stepdaughter-in-law (ii) son, daughter, stepson, or stepdaughter (1) When property is transferred subject to a mortgage or deed of trust, the recordation tax does not apply to the principal amount of debt assumed by the transferee, if the instrument of writing transfers the property from the transferor to a: (2) on a vessel and is perfected by filing with the Department of Natural Resources. (1) on a vehicle and is perfected by filing with the Motor Vehicle Administration or
A security agreement is not subject to recordation tax, if the security agreement is: (2) The Mayor and City Council of Baltimore City or the governing body of a county may impose, by law, the recordation tax uniformly on all instruments of writing that secure repayment of debt created by the sale of bonds authorized under Title 12, Subtitle 1 of the Economic Development Article. (iv) a political subdivision in the State. (1) Except as provided in paragraph (2) of this subsection, an instrument of writing is not subject to recordation tax, if the instrument of writing transfers property to or grants a security interest to: Real Property Conveyance from Partners of General Partnership to Limited Liability Company Not Entitled to Exemption from Transfer and Recordation Tax if Partnership Did Not Have Title to the Property Prior to Conveyance
0 kommentar(er)
