CHAPTER 19

An Act to amend and reenact §$ 58-61, as amended, of the Code of Virginia,
relating to certain deeds that are not taxable. :
[S 21]

Approved February 11, 1964

Be it enacted by the General Assembly of Virginia:

1. That § 58-61, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-61. No additional recordation tax shall be required for admit-
ting to record any deed of confirmation or deed of correction or deed in
which a husband and wife being tenants in common, joint tenants or ten-
ants by the entireties whether or not with right of survivorship as at com-
mon law are both grantors and grantees from themselves to themselves,
the only change being one of tenancy, when the tax has been paid at the
time of the recordation of the original deed; provided, that, if the tax
already paid is less than a proper tax based upon the full amount of
consideration or actual value of the property involved in the transaction,
an additional tax shall be paid based on the difference between the full
amount of such consideration or actual value and the amount on which
the tax has been paid.