43-15A-9. Recording of master deeds and leases--Tax inapplicable to original recordation. The register of deeds of the county recording any master deed or lease shall receive the sum of seventy-five dollars for the first fifty pages plus two dollars per page for each page or fraction thereof exceeding fifty pages. A master deed or lease shall be recorded in the same manner and subject to the same provisions of law as are deeds. However, no state or local recordation tax upon the value of the property transferred shall apply to the deed or portion thereof recorded solely for the purpose of complying with the provisions of § 43-15A-3.