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79-3105. Property in two or more counties; apportionment. [See Revisor's Note] When a mortgage covers property situated in two or more counties, the registration fee herein provided for shall be paid to the register of deeds and county treasurer as hereinbefore provided, of the county where it is first presented for record, and the county treasurer so receiving such fee shall apportion the same among the counties in which the real property is situated, based upon the respective county appraised valuations, and promptly pay over such proportionate amounts to the respective county treasurers. Should any contention arise as to the division and distribution of such registration fees, the same shall be referred to the state director of property valuation, who is hereby authorized and directed to decide the same, which decision shall be final.

History: L. 1925, ch. 273, § 5; L. 1992, ch. 265, § 1; July 1.

Revisor's Note:

CAUTION: Section was repealed effective January 1, 2019, see L. 2014, ch. 140, § 22.

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