§ 58.1-3800. Levy
In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et seq.) of this title, the governing body of any city or county is hereby authorized to impose a recordation tax, in an amount equal to one-third of the amount of the state recordation tax collectible for the Commonwealth, upon the first recordation of each taxable instrument in such city or county. No tax shall be levied under this section when the state recordation tax imposed under Chapter 8 (§ 58.1-800 et seq.) is fifty cents.
(Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.)
Sections: 58.1-3800 58.1-3801 58.1-3802 58.1-3803 58.1-3804 58.1-3805 58.1-3806 58.1-3807 58.1-3808 58.1-3809 58.1-3812 58.1-3813 58.1-3813.1 58.1-3814 58.1-3814.1 NextLast modified: April 16, 2009