[Adopted 7-28-1965]
There is hereby imposed a County 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, provided that no tax shall be imposed under this article
upon any instrument in which the state recordation tax is $0.50 specifically,
and provided, further, that where a deed or other instrument conveys,
covers or relates to property located partly in Mathews County and
partly in another County or city, or in other counties or cities,
the tax imposed under the authority of this article shall be computed
only with respect to the property located in Mathews County.
The recordation tax provided for in § 145-1 shall be collected by the Clerk of the Circuit Court for the County of Mathews, Virginia, and shall be paid monthly by said Clerk to the Treasurer of the County of Mathews, Virginia.
