There is imposed a tax on all transfers whether by deeds, instruments, writings, leases or any other documents, or otherwise, by which any lands, tenements or other interests in real property located in the town are sold, granted, let, assigned, transferred, exchanged or otherwise conveyed to or vested in a purchaser, or purchasers thereof, or any other person or persons, except as may be specifically exempted by § 2-6-5 of this chapter. Such tax shall be due and payable at the time of transfer and contemporaneously therewith.
(Ord. 26(1979) § 1; Ord. 5(1980) § 1)