In addition to all other taxes and fees imposed by this chapter, beginning July 1, 2020, there is hereby imposed a $3 fee on every deed, deed of trust, contract, or other instrument admitted to record in those jurisdictions in which open-space easements are held by the Virginia Outdoors Foundation. The fee shall be collected as provided in § 58.1-812 and the clerk shall deposit all fees collected hereunder into a special fund within the state treasury which shall be created on the books of the Comptroller for this revenue. On a monthly basis, the Comptroller shall distribute all revenue collected from such fee to the Virginia Outdoors Foundation, which shall accept, hold, and administer such funds in accordance with its purpose and powers as set forth in Chapter 18 (§ 10.1-1800 et seq.) of Title 10.1.
2004, c. 990; 2020, c. 623.
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