Chap. 97.—An ACT to amend and re-enact Section 122 of The Tax Code of Vir-
ginia, as heretofore amended, prescribing what deeds are exempt from the
recordation tax, so as to provide that such tax shall not be imposed on any
deed of trust conveying land used as the site of a church. [H B 142]

Approved March 2, 1942

1. Be it enacted by the General Assembly of Virginia, That section
one hundred and twenty-two of the Tax Code of Virginia, as heretofore
amended, be amended and re-enacted, as follows:

Section 122. What Deeds are Exempt from the Recordation Tax;
Instruments Subject to Tax not to be Admi:ted to Record until Tax is
Paid—The tax imposed by the preceding section shall not apply to any
deed conveying land as a site for a school house or church, nor to any
deed conveying property to the State or to any county, city, town, district
or other political subdivision of this State, or to the Virginia Division
United Daughters of the Confederacy, nor to any deed of trust or mort-
gage given to secure debts or indemnify sureties and conveying land used
as the site of a church. Except as provided in this chapter, no deed or
other instrument shall be admitted to record without the payment of the
tax imposed thereon by law.