A tax is imposed on each deed, instrument or writing by which any lands, tenements,
or other realty sold within this county is granted, assigned, transferred, or otherwise
conveyed to or vested in purchaser(s) or any other person(s) by his or their direction,
when the consideration or value of the interest or property conveyed (exclusive of
the value of any lien or encumbrances remaining thereon at the time of sale) exceeds
one hundred dollars.
