§ 20-131. Imposed; amount.

Latest version.

A county recordation tax is hereby imposed in an amount equal to one-third of the amount of the state recordation tax collectible for the state on the first recordation of each taxable instrument; provided, that no tax shall be imposed under this section upon any instrument in which the state recordation tax is fifty cents ($0.50) specifically; and provided, further, that where a deed or other instrument conveys, covers or relates to property located partly in this county and partly in another county or city, or in other counties or cities, the tax imposed under the authority of this section shall be computed only with respect to the property located in this county.

(Code 1974, § 17-34)

State Law reference— Authority for above tax, Code of Virginia, § 58-65.1.

(Code 1974, § 17-34)

State law reference

Authority for above tax, Code of Virginia, § 58-65.1.

                    
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