CHAPTER 590

AN ACT to amend the Code of Virginia by adding thereto a section num-
bered 58-65.1, authorizing cities and counties to impose a city or
county recordation tax in addition to the State recordation tax.

[S 230]
Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding thereto a section
numbered 58-65.1 as follows:

§ 58-65.1. City or county recordation tax.—In addition to the State
recordation tax imposed by this Article 3, the council of any city and the
governing body of any county may impose a city or county recordation tax
in an amount equal to one-third of the amount of the State recordation tax
collectible for the State on the first recordation of each taxable instrument
in such city or county; provided, however, that, except as set out in the
third paragraph of this section and except in a case in which the State
recordation tax is fifty cents specifically, where a deed or other instrument
conveys, covers or relates to property located in the county or city of first
recordation and also to property located in another county or city, or in
other counties or cities, the tax imposed under the authority of this section
by the county or city of first recordation shall be computed only with re-
spect to the property located in such county or city; and when such deed
or other instrument is recorded in the other county or city, or in other
counties or cities, the tax imposed by each of them under the authority of
this section shall be computed only with respect to the property located
in each of them, respectively.

Every clerk of court collecting any such city or county tax and paying
the same into the treasury of his city or county shall be entitled to such
compensation for such service as may be prescribed by the governing body
of his city or county. Such compensation shall be payable out of the city
or county treasury.

In the event any county has imposed the tax authorized by this section
and there is located in such county a city which has no separate court in
whose clerk’s office deeds and other instruments are admitted to record,
the governing body of such county shall at least semiannually pay into the
treasury of such city an amount equal to the county tax collected on recorda-
tions with respect to property located in such city, less the proportionate
compensation, if any, paid by the county to the clerk of court for his service
in collecting the same; and the clerk of court shall compile and furnish
the necessary information to the governing body of the county to enable it
to comply with this provision.

This section shall not be construed as affecting or repealing any city
charter provision.