CHAPTER 466

An Act to amend the Code of Virginia by adding a section numbered
55-189.2, relating to recordation of statements certifying satisfaction
or release of federal estate tax liens.

[H 670]

Approved April 3, 1954
Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
55-139.2 as follows:
§ 55-139.2. Whenever any person presents to the clerk of court,
who is authorized to record deeds for the county or city wherein any
land of a decedent subject to a federal estate tax lien is situated, a state-
ment certified by the District Director of the Internal Revenue Service
or other proper federal official that the estate taxes of such estate have
been satisfied or the estate tax lien has been released, such clerk shall
forthwith record such certificate in the deed book and index it in the
name of the decedent. For each such recordation the clerk shall receive
a fee of two dollars.