The primary incidence and liability for obtaining the real estate transfer stamp shall be borne by the grantor or seller involved in any transfer of property subject to this chapter. It shall be unlawful for the buyer or purchaser to accept a
conveyance if the transfer stamp fee has not been obtained. If the transfer stamp(s) have not been affixed to the deed, then the grantee's title shall be subject to the lien provided in this code, and the grantee or purchaser shall be liable for obtaining the transfer stamp. However, nothing within this chapter shall be construed as prohibiting the grantee or buyer from agreeing to pay all or part of any other outstanding costs and fees associated with the transfer.
(Ord. 2023-O-055, passed 12-5-23)