CODE OF VIRGINIA

TAXATION OF INSTRUMENTS RELATING TO PROPERTY LOCATED IN MORE THAN ONE
JURISDICTION (§ 58.1-3801)

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.

HISTORY: Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988,
c. 421.