City of Franklin, VA
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2023-09-25
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Code of Ordinances
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Chapter 27 Taxation
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ARTICLE XIII Recordation Tax
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Charter
- Ch CH Charter
- Code of Ordinances
- Ch 1 General Provisions
- Ch 2 Administration
- Ch 3 Advertising
- Ch 4 Amusements
- Ch 5 Animals
- Ch 6 Buildings and Building Regulations
- Ch 7 Cemeteries
- Ch 7.5 Elections
- Ch 8 Electric Utility
- Ch 9 Erosion and Sedimentation Control
- Ch 10 Fire Prevention and Protection
- Ch 11 Food and Food Establishments
- Ch 12 Gambling
- Ch 13 Garbage and Refuse
- Ch 14 (Reserved)
- Ch 15 Licenses
- Ch 16 Mosquito Control
- Ch 17 Motor Vehicles and Traffic
- Ch 18 Nuisances
- Ch 19 Offenses, Miscellaneous
- Ch 20 Parades and Public Assemblies
- Ch 21 Parks and Recreation
- Ch 22 Peddlers and Solicitors
- Ch 23 Police
- Ch 23.5 Procurement
- Ch 24 Railroads
- Ch 25 Sales
- Ch 25.5 Smoking
- Ch 25.6 Solid Waste Recycling
- Ch 25.7 (Reserved)
- Ch 25.8 Stormwater Management
- Ch 26 Streets and Sidewalks
- Ch 26.1 Tattoo Parlors
- Ch 27 Taxation
- Ch 27 Art XIII Recordation Tax
- § 27-220 Recordation tax imposed; amount; compensation for collecting.
- § 27-221 Computation when property located in City and also in other cities or counties.
- Ch 28 Taxicabs
- Ch 28.5 Technology Zones
- Ch 28.6 Enterprise Zones
- Ch 29 Vegetation
- Ch 30 Water, Sewers and Sewage Disposal
- Ch 31 Weapons
- Appendix
- Apx A Court Order Relative to Adoption of Commission-Manager Form of Government
- Apx B Court Order Relative to Transition of Town to City of Second Class
- Apx C Subdivision Ordinance
- Apx D Zoning Ordinance
- Code Comparative Table-Ordinances
- Ch CCT Code Comparative Table – Ordinances
- Disposition List
- Ch DL Disposition List
[Ord. No. 2004-21, 8-9-2004; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a)
Pursuant to the provisions of Virginia Code § 58.1-3800
et seq., there is hereby imposed, on the recordation of each taxable
instrument in the City, a City recordation tax in an amount equal
to 1/3 of the amount of the state recordation tax collectible for
the state on the first recordation of each taxable instrument in the
City in each case in which the state recordation tax is not less than
$0.50.
(b)
The Clerk of the Southampton County Circuit Court shall collect such
City tax and pay the tax to the Treasurer. The Clerk shall be entitled
to compensation for such services in an amount equal to 5% of the
amount so collected and paid over.
[Ord. No. 2004-21, 8-9-2004]
In each case in which a deed or other instrument conveys, covers or relates to property located in this City and also to property located in another city or county or in other cities or counties, the tax imposed by § 27-220(a) shall be computed only with respect to the property located in this City.
