[Adopted as Ch. 7, Art. IV, of the 1975 Code]
A.
In accordance with Virginia Code Ann. § 58.1-3800,
the Board of Supervisors hereby imposes 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, and no tax shall be imposed under this section upon any
instrument in which the state recordation tax is $0.50. Where a deed
or other instrument conveys, covers or relates to property located
partly in the County and partly in another county or in other counties,
the tax imposed under the authority of this section shall be computed
only with respect to the property located in the County if such property
is subject to real estate taxes in the County.
[Amended 7-17-2018]
B.
The Clerk of the Circuit Court of the County collecting
the tax imposed under this section shall pay the same into the treasury
of the County.
