{"data":{"id":"us-va/va.-code-58.1-814","jurisdiction":"us-va","citation":"Va. Code § 58.1-814","heading":"City or county recordation tax","body":"In addition to the state recordation tax imposed by this chapter, the council of any city and the governing body of any county may, pursuant to Chapter 38 (§ 58.1-3800 et seq.) of this title, impose a city or county recordation tax in an amount equal to one-third of the amount of state recordation tax.Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 8. STATE RECORDATION TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-814/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"fcd92158943d7e4363d38f30447e713b88a06414db78f9d81dc008af80036d34","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-813","next":"us-va/va.-code-58.1-815"},"notice":"GroundRules: Original legal text. Not legal advice."}