Code of Virginia § 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction.
68 words·~1 min read·
/va/title-58-1/chapter-38/58-1-3801·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.
Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.