State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-38 > 58-1-3800§ 58.1-3800. Levy.
In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 etseq.) of this title, the governing body of any city or county is herebyauthorized to impose a recordation tax, in an amount equal to one-third ofthe 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 taximposed 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.)
