<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="13-408" title_number="13" title_name="Transfer Taxes" subtitle_number="4" subtitle_name="County Transfer Taxes -- in General">
  <text>Any county having a county transfer tax may provide for an exemption from the tax of a specified amount of the consideration payable on the conveyance of owner-occupied residential property if the buyer intends to use the property as the buyer’s principal residence by actually occupying the residence for at least 7 months of a 12-month period.</text>
</section>
