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  • SECTION 1439-HHH
    Designation of agents
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  • ARTICLE 31-A-4
    Tax On Real Estate Transfers In the Town of Chester
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  • SECTION 1439-JJJ
    Refunds
    • This entry was published on 2025-10-24
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    SECTION 1439-III

    Liability of recording officer

    Tax (TAX) CHAPTER 60, ARTICLE 31-A-4

    * § 1439-iii. Liability of recording officer. A recording officer
    shall not be liable for any inaccuracy in the amount of tax imposed
    pursuant to this article that they shall collect so long as they shall
    compute and collect such tax on the amount of consideration or the value
    of the interest conveyed as such amounts are provided to them by the
    person paying the tax.

    * NB Effective January 14, 2026

    * NB Repealed December 31, 2045