[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.
