Making technical and clarifying changes to certain mortgage registry and deed tax provisions; defining or redefining certain terms under, clarifying the imposition and determination of and modifying certain exemptions to the mortgage registry tax; eliminating the county auditor countersignature requirement and the requirement for the payment receipt to be recorded with the mortgage; modifying the penalty for failure to pay the full mortgage registry or deed tax amounts; providing separate definitions under deed tax provisions and clarifying imposition and determination of, exemptions to and personal liability for the tax; recodifying certain provisions providing for payment of the tax on deeds issued for the purchase of tax-forfeited land, for apportionment of tax proceeds between the state and the county and for imposition of criminal penalties for evasion of the tax; providing for payment of the tax on real estate located in more than one county; clarifying the recording procedure; modifying certain payment deadlines; granting county boards the authority to impose additional duties on county auditors or treasurers relating to the taxes; imposing certain time limits for tax assessment and providing for the computation of interest on late payments, additional assessments, refunds, judgments and penalties; providing for administrative review of taxpayer grievances and for appeal of administrative determinations to the tax court (Ch. 31, 1999)