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20 <br />court shall include a fee to the county of twenty-five dollars <br />($25.00) for the expense of collection. <br />(h) Effective Date and Application. A tax levied under <br />this section shall become effective on the first day of a month, <br />as designated in the resolution levying the tax, and may not <br />become effective for at least 30 days after the adoption of the <br />resolution. A tax levied under this section applies to <br />instruments that are recorded on or after the effective date of <br />the levy, except instruments executed on or after that date that <br />convey an interest in real property pursuant to a written <br />contract recorded before the effective date. <br />(i) Repeal. A tax levied by this section may be repealed <br />by a resolution adopted by the Orange County Board of <br />Commissioners. Repeal of a tax levied under this section shall <br />become effective on the first day of a month and shall apply to <br />instruments recorded on or after the effective date of the <br />repeal.. Repeal of a tax levied under this section does not <br />affect a liability for this tax that attached before the <br />effective date of the repeal. <br />Sec. 2. This act is effective upon ratification. <br />lsg-8 <br />exctax.exA <br />