58.1-1727 - Taxes on suits or writ taxes generally. - Virginia Statutes

§ 58.1-1727. Taxes on suits or writ taxes generally.

A tax of $5 is hereby imposed upon (i) the commencement of every civil actionin a court of record, whether commenced by petition or notice, ejectment orattachment, other than a summons to answer a suggestion; (ii) the removal orappeal of a cause of action from a district court to a court of record; (iii)the appeal from the decision of the governing body of a county, city or townto a court of record, including the appeal of any decision of a board ofzoning appeals; (iv) an attachment returnable to a court of record; and (v) awrit of mandamus sued out of any court, except the Supreme Court of Virginia.However, when the debt or demand for damages exceeds $50,000 but does notexceed $100,000, the tax shall be $15; and when the debt or demand fordamages exceeds $100,000, the tax shall be $25.

This section shall not be applicable to any original jurisdiction proceedingfiled in the Supreme Court of Virginia.

(Code 1950, §§ 58-71 to 58-73, 58.1-3809; 1956, c. 599; 1970, c. 364; 1977,c. 449; 1984, c. 675; 1985, c. 221; 2005, c. 681.)