Tax Type
Recordation Tax
Description
Tax on Timber Deed Valid.
Topic
Documents Subject to Tax
Date Issued
03-12-1971
A deed conveying timber is subject to the recordation tax where the title to the underlying land is simultaneously conveyed to the same grantee. The mere conveyance of title to trees to be severed within a reasonable time would be a conveyance of personal property and not be subject to such tax.
Attorney General's Opinion