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C r <br /> 204 <br /> Alternate 4. Point-of-Origin <br /> The net proceeds of the tax collected in the taxing county shall be divided <br /> between the county and the municipalities therein according to the location <br /> of the property conveyed without regard to the overlapping taxing authority <br /> existing between the county and municipality. Proceeds of the tax would be <br /> distributed to a municipality if the property conveyed were within a municipal <br /> boundary and to the county if the property conveyed were outside of a municipal <br /> boundary. <br />