§ 26-767. Collection.  


Latest version.
  • The taxes levied by this article shall be determined and collected by the clerk of the court in whose office such deeds, deeds of trust, mortgages, deeds of lease, contracts and agreements are first offered for recordation, and such instruments may thereafter be recorded in the office of the clerk of any other court in the City without the payment of any tax. Any instrument may also be recorded free of tax in the office of the clerk where such instrument was originally recorded when the record containing such instrument has been destroyed. Except as otherwise provided in this article, no such deed, deed of trust, mortgage, deed of lease, contract or agreement shall be admitted to record without the payment of the tax imposed thereon by this article. The Clerk of the Circuit Court of the City shall pay the taxes collected into the City treasury at such time as shall be required by the Director of Finance.

    (Code 1993, § 27-254; Code 2004, § 98-494)

    State Law reference— Payment prerequisite to recordation, Code of Virginia, § 58.1-812.

(Code 1993, § 27-254; Code 2004, § 98-494)

State law reference

Payment prerequisite to recordation, Code of Virginia, § 58.1-812.