[Adopted 6-22-2004 by Ord. No. 2004-1]
This article shall hereinafter be known as and may be cited as the "Recordation Tax Ordinance of Carroll County, Virginia."
The provisions of this article shall apply to Carroll County, Virginia.
Pursuant to the provisions of § 58.1-814, Code of Virginia, as amended, there is hereby imposed a recordation tax within the County of Carroll in an amount equal to 1/3 of the amount of state recordation tax.
Certified copies of this article and all amendments thereto shall be filed in the offices of the County Administrator and the Clerk of the Circuit Court of Carroll County, Virginia.