                                 CODE OF VIRGINIA

CITY OR COUNTY RECORDATION TAX (§ 58.1-814)

In addition to the state recordation tax imposed by this chapter, the council of
any city and the governing body of any county may, pursuant to Chapter 38 (§
58.1-3800 et seq.) of this title, impose a city or county recordation tax in an
amount equal to one-third of the amount of state recordation tax.

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