§ 3-2-44. Only city property subject to tax; certain property exempt.

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When an instrument, subject to this tax, conveys, covers or relates to property located in the city and also to property located in another city or in a county, or in other cities or counties, the tax imposed under the authority of this article shall be computed only with respect to property located in the city, and no tax shall be imposed under this article in a case in which the state recordation tax is $0.50 specifically. (Code 1963, Sec. 36-28)

                    
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