                                 CODE OF VIRGINIA

LEVY (§ 58.1-3800)

In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et
seq.) of this title, the governing body of any city or county is hereby
authorized to impose a recordation tax, in an amount equal to one-third of the
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 tax imposed under
Chapter 8 (§ 58.1-800 et seq.) is fifty cents.

HISTORY: Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.