[Adopted 9-12-1984 as Ch. 9, Art. VI, of the 1984 Frederick
County Code]
[1]
Editor's Note: For statutory provisions relating
to this topic, see Code of Virginia, § 58.1-814.
[Amended 12-9-1992]
There is hereby imposed a County recordation
tax in an amount equal to 1/3 of the amount of the state recordation
tax collectible for the state on the first recordation of each taxable
instrument as provided for in § 58.1-801 of the Code of
Virginia; provided, however, that no tax shall be imposed under this
section upon any instrument in which the state recordation tax is
$0.50 specifically; and provided, further, that where a deed or other
instrument conveys, covers or relates to property located partly in
the County and partly in another County or city or in other counties
or cities, the tax imposed under the authority of this section shall
be computed only with respect to the property located in the County.
The Clerk of the Circuit Court of the County collecting the tax imposed under § 155-27 shall pay the same into the treasury of the County. For his services in collecting the tax imposed by § 155-27, the Clerk shall be compensated out of the treasury of the County in the amount of 5% upon each instrument taxable under § 155-27 recorded in his office. Such compensation shall be paid out of the County treasury.
