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7 <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 A tax levied by this section may be repealed 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 />