TITLE 19. FINANCE, TAXES AND COLLECTIONS
CHAPTER 19-1400. REALTY TRANSFER TAX
§19-1409. Statement of Value.
Every document lodged with or presented to the recorder
of deeds for recording, shall set forth therein and as a part of such document
the true, full and complete value thereof, or shall be accompanied by a
statement of value executed by a responsible person connected with the
transaction showing such connection and setting forth the true, full and
complete value thereof or the reason, if any, why such document is not subject
to tax under this Chapter. The provisions of this subsection shall not apply to
any excludable real estate transfers which are exempt from taxation based on
family relationship. Other documents presented for the affixation of stamps
shall be accompanied by a certified copy of the document and statement of value
executed by a responsible person connected with the transaction showing such
connection and setting forth the true, full and complete value thereof or the
reason, if any, why such document is not subject to tax under this
Chapter.