SECTION 58.1-814. City or county recordation tax  

In addition to the state recordation tax imposed by this chapter, the council of any city and the governing body of any county may, pursuant to Chapter 38 (§ 58.1-3800 et seq.) of this title, impose a city or county recordation tax in an amount equal to one-third of the amount of state recordation tax.

Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.