Sec. 2.
(1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is recorded.
(a) Contracts for the sale or exchange of real estate or any interest therein or any combination of the foregoing or any assignment or transfer thereof.
(b) Deeds or instruments of conveyance of real property or any interest therein, for a consideration.
(2) The tax shall be upon the person who is the seller or grantor.
History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968