{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-817.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-817.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-817.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-817.html"}],"law_id":61159,"edition_id":1,"section_id":61159,"structure_id":12866,"section_number":"58.1-817","catch_line":"Fee for open-space preservation","history":"2004, c. 990; 2020, c. 623.","full_text":"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 \u00a7 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 (\u00a7 10.1-1800 et seq.) of Title 10.1.","order_by":null,"text":{"0":{"id":223547,"text":"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 \u00a7 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 (\u00a7 10.1-1800 et seq.) of Title 10.1.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12866,"edition_id":1,"name":"State Recordation Tax","identifier":"8","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:57","date_modified":"2026-06-26 03:43:57","permalink":{"id":254983,"object_type":"structure","relational_id":12866,"identifier":"8","token":"58.1\/I\/8","url":"\/58.1\/I\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65821,"structure_id":12866,"section_number":"58.1-800","catch_line":"Title","url":"\/58.1-800\/","token":"58.1\/I\/8\/58.1-800","metadata":false},{"id":72560,"structure_id":12866,"section_number":"58.1-801","catch_line":"Deeds generally; 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maximum tax","url":"\/58.1-803\/","token":"58.1\/I\/8\/58.1-803","metadata":false},{"id":58902,"structure_id":12866,"section_number":"58.1-804","catch_line":"Construction loan deeds of trust or mortgages","url":"\/58.1-804\/","token":"58.1\/I\/8\/58.1-804","metadata":false},{"id":83602,"structure_id":12866,"section_number":"58.1-805","catch_line":"Deeds of release","url":"\/58.1-805\/","token":"58.1\/I\/8\/58.1-805","metadata":false},{"id":82243,"structure_id":12866,"section_number":"58.1-806","catch_line":"Repealed","url":"\/58.1-806\/","token":"58.1\/I\/8\/58.1-806","metadata":false},{"id":71823,"structure_id":12866,"section_number":"58.1-807","catch_line":"Contracts generally; leases","url":"\/58.1-807\/","token":"58.1\/I\/8\/58.1-807","metadata":false},{"id":54326,"structure_id":12866,"section_number":"58.1-808","catch_line":"Sales contracts for the sale of rolling stock or equipment","url":"\/58.1-808\/","token":"58.1\/I\/8\/58.1-808","metadata":false},{"id":73799,"structure_id":12866,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","url":"\/58.1-809\/","token":"58.1\/I\/8\/58.1-809","metadata":false},{"id":79380,"structure_id":12866,"section_number":"58.1-810","catch_line":"What other deeds not taxable","url":"\/58.1-810\/","token":"58.1\/I\/8\/58.1-810","metadata":false},{"id":86914,"structure_id":12866,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","url":"\/58.1-811\/","token":"58.1\/I\/8\/58.1-811","metadata":false},{"id":77609,"structure_id":12866,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; 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This law was first created in 2004. The record of its establishment is cataloged in chapter 990<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2020, chapter 623<\/a>.<\/p>","references":[{"id":77609,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation","order_by":null,"url":"\/58.1-812\/"}],"refers_to":[{"id":85701,"section_number":"10.1-1800","catch_line":"Establishment and administration of Foundation; appointment, terms, chairman, quorum, etc., of board of trustees","order_by":null,"url":"\/10.1-1800\/"},{"id":77609,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation","order_by":null,"url":"\/58.1-812\/"}],"permalink":{"id":255089,"object_type":"law","relational_id":61159,"identifier":"58.1-817","token":"58.1\/I\/8\/58.1-817","url":"\/58.1-817\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-817\/","token":"58.1\/I\/8\/58.1-817","dublin_core":{"Title":"Fee for open-space preservation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-817","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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<\/span>, or other instrument admitted to record in those jurisdictions<\/span> in which open-space easements are held by the Virginia Outdoors Foundation. The fee shall be collected as provided in \u00a7 58.1-812<\/a> 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 (\u00a7 10.1-1800<\/a> et seq.) of Title 10.1.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFEE FOR OPEN-SPACE PRESERVATION (\u00a7 58.1-817)\n\nIn addition to all other taxes and fees imposed by this chapter, beginning July\n1, 2020, there is hereby imposed a $3 fee on every deed, deed of trust,\ncontract, or other instrument admitted to record in those jurisdictions in which\nopen-space easements are held by the Virginia Outdoors Foundation. The fee shall\nbe collected as provided in \u00a7 58.1-812 and the clerk shall deposit all fees\ncollected hereunder into a special fund within the state treasury which shall be\ncreated on the books of the Comptroller for this revenue. On a monthly basis,\nthe Comptroller shall distribute all revenue collected from such fee to the\nVirginia Outdoors Foundation, which shall accept, hold, and administer such\nfunds in accordance with its purpose and powers as set forth in Chapter 18 (\u00a7\n10.1-1800 et seq.) of Title 10.1.\n\nHISTORY: 2004, c. 990; 2020, c. 623.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}