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.
Va. Code Ann. § 58.1-814
City or county recordation tax
Known as the Virginia Recordation Tax Act
The act spans §§ 58.1-800–58.1-817 (27 sections).
Applied in 1 court decision — leading case Chase Manhattan Bank, N.A. v. Virginia Department of Taxation (1993)
Most recently applied in Chase Manhattan Bank, N.A. v. Virginia Department of Taxation (December 1993)
Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.