A.R.S. § 11-1132: Real estate transfer fee; collection; disposition of proceeds

A. Before recording a deed or contract relating to the sale or transfer of real property, the county recorder shall collect a fee of two dollars for the deed or contract.

B. The fee prescribed in subsection A of this section is included in the amount charged pursuant to section 11-475, subsection A.

C. The county shall retain all monies collected pursuant to this section in the same manner as monies collected under section 11-475.