§ 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction
The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.
(Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.)
Sections: Previous 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 3, 2009