Chapter 3.25


3.25.010    Imposed.

3.25.020    Collection and disposition.

3.25.010 Imposed.

There is hereby imposed a city recordation tax, in an amount equal to one-third of the amount of the state recordation tax collectible for the state under Sections 58.1-800 through 58.1-813 of the Code of Virginia, on the first recordation of each taxable instrument in the city; provided, however, that, except in a case in which the state recordation tax is $0.50 specifically, where a deed or other instrument conveys, covers or relates to property located in the city and also to property located in another county or city, or in other counties or cities, the tax imposed under this section shall be computed only with respect to the property located in the city. (Code 1964, § 10-60; Code 1985, § 12-125).

State law reference – Authority for above tax, Code of Virginia, § 58.1-814.

3.25.020 Collection and disposition.

The clerk of the circuit court of the city shall collect the tax imposed by SCC 3.25.010 and pay the same into the treasury of the city. (Code 1964, § 10-61; Code 1985, § 12-126).