58.1-3801 - Taxation of instruments relating to property located in more than one jurisdiction. - Virginia Statutes

§ 58.1-3801. Taxation of instruments relating to property located in morethan one jurisdiction.

The tax imposed by a city or county pursuant to this article upon a deed orother instrument which conveys, covers, or relates to property locatedpartially within such city or county shall be computed and collected onlywith respect to that portion of the property located in such city or county.

(Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c.421.)