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Whereas, Public Act 84-858 allows the County to impose a tax upon the recording of certain documents representing a transfer of a beneficial interest in certain property at the rate of $0.25 for each $500 of value or fraction thereof stated in the declaration required by ILCS Ch. 35, Act 200 § 31-25, it is resolved that Public Act 84-858 be implemented in its entirety and that a tax be implemented upon the recording of certain documents representing transfers of beneficial interests in certain property.
(1980 Code, § 38.03) (Res. 86-34, adopted 3-20-1986)
Authority of county to impose tax upon recording of trust documents, see ILCS Ch. 55, Act 5, § 5-1031