In addition to the state recordation tax imposed by this chapter, the council of any city and the governing body of any county may, pursuant to Chapter 38 (§ 58.1-3800 et seq.) of this title, impose a city or county recordation tax in an amount equal to one-third of the amount of state recordation tax.
Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.
Structure Code of Virginia
Chapter 8 - State Recordation Tax
§ 58.1-801. Deeds generally; charter amendments
§ 58.1-802. Additional tax paid by grantor; collection
§ 58.1-802.3. Regional transportation improvement fee
§ 58.1-803. Deeds of trust or mortgages; maximum tax
§ 58.1-804. Construction loan deeds of trust or mortgages
§ 58.1-807. Contracts generally; leases
§ 58.1-808. Sales contracts for the sale of rolling stock or equipment
§ 58.1-809. When supplemental writings not taxable
§ 58.1-810. What other deeds not taxable
§ 58.1-811. (Contingent expiration date - see note) Exemptions
§ 58.1-811. (Contingent effective date - see note) Exemptions
§ 58.1-813. Collection of tax by Department
§ 58.1-814. City or county recordation tax
§ 58.1-816.1. Transportation Improvement Program Set-aside Fund