§ 36-189. Recordation tax.
Pursuant to Section 58.1-814, Code of Virginia (1950), as amended, in addition to the recordation tax imposed by the Commonwealth of Virginia, there is hereby imposed a city 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 this city; provided, however, where a deed or other instrument conveys, covers or relates to property located partially in this city and also to property located partially in another city or county or in other counties or cities, the tax imposed under the authority of this section shall be computed only with respect to the property located in this city.
(Tax Code 1941, § 136; Ord. of 6-1-78; Ord. No. O-04-080, 7-13-04)
(Tax Code 1941, § 136; Ord. of 6-1-78; Ord. No. O-04-080, 7-13-04)