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.

History

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