§ 13-504. Notice of tax liability

Latest version.

(a) Notice to buyer. -- When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax.

(b) Liability for failure to notify. -- If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the county agricultural land transfer tax paid by the buyer.

HISTORY: 1991, ch. 528.

                    
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