If a lease of real property creating a perpetually renewable ground rent is recorded without a transfer of the reversionary estate for full consideration other than the ground rent being recorded at the same time, the transfer tax applies to the redemption sum as determined under § 8–804 of the Real Property Article plus any additional consideration payable. If the lease is recorded at the same time with the transfer of the reversionary estate created for full consideration, the lease is not subject to transfer tax. Except as provided in § 13–207(a)(14) of this subtitle, for a lease of real property for a term of years not perpetually renewable, the transfer tax applies to: the average annual rent over the term of the lease, including renewals, capitalized at 10% plus any additional consideration payable, other than rent; or if the average annual rent cannot be determined, the greater of: 105% of the minimum average annual rent, as determined by the lease, capitalized at 10%, plus any additional consideration payable, other than rent; or 60% of the assessment of the real property subject to lease. In this subsection, “document”: means any document that publicizes or gives constructive notice of an unrecorded lease; and includes: an attornment agreement; a memorandum of a lease; and an assignment of a lease. A document may be recorded only if the original lease is submitted and transfer tax on the document and the original lease is paid. Subject to § 13–102 of this title, the lessee is chargeable with transfer tax on the original lease. If a lessee fails or refuses to pay transfer tax after a demand is made, the party offering the original lease for recordation may: pay the recordation tax; and sue the lessee to recover the amount of transfer tax paid, with interest from the date of payment of transfer tax. Transfer tax shall be paid on the original lease only if the original lease was required to be recorded under § 3–101 of the Real Property Article. For a transfer under § 13–206 of this subtitle, the transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of transfer. For a transfer by articles of merger, articles of consolidation, or other documents which evidence a merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships, the transfer tax applies to the value of the real property determined by the Department at the date of finality immediately before the date of the merger or consolidation.