§ 146-94. Recordation tax.

Latest version.

For any instrument recorded in the Office of the Clerk of the Circuit Court, there shall be a local recordation tax imposed equal to 1/3 of the state tax imposed under Chapter 8 of Title 58.1 of the Code of Virginia. This tax shall apply to the first recordation of each taxable instrument in the County. No tax shall be levied when the state tax imposed under Title 58.1, Chapter 8, is $0.50.

                    
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