Article VII – Taxation and Fees

[HISTORY: Adopted by the Board of Supervisors of Appomattox County as indicated in article histories. Amendments noted where applicable.]

Division 3 – Recordation Tax

[Adopted 3-10-1978 as Ch. 8, Art. IV, of the 1978 Code (Ch. 147, Art. III, of the 1993 Code)]

§ 3.7-5 Tax imposed.

[Amended 4-7-2014]

There is hereby imposed a County recordation tax in an amount equal to 1/3 of the amount of the state recordation tax collectable for the state on the first recordation of each taxable instrument, provided that where a deed or other instrument conveys, covers or relates to property located partly in this County and partly in another county or city 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 County.

§ 3.7-6 Payment to Treasurer.

The Clerk of the Circuit Court of the County collecting the tax imposed under this article shall pay the same to the Treasurer.

§ 3.7-7 Compensation of Clerk.

The Clerk of the Circuit Court collecting the tax imposed by this article shall be entitled to compensation for such service in an amount equal to 5% of the amount so collected and paid over to the Treasurer.