Title 58.1. Taxation
Chapter 32. Real Property Tax
§ 58.1-3314. Transfer and entry fees.
The fees for entering and transferring lands on commissioners' land books shall be as follows:
1. For making an entry and assessment under § 58.1-3308, one dollar for every parcel, to be paid by the owner;
2. For making an entry and assessment, when required by any owner, under the provisions of § 58.1-3290, one dollar and seventy-five cents and the parties among whom the land is divided shall be jointly and severally liable for such fee, unless the land is divided in a court proceeding, in which event the fee shall be paid by the plaintiff, or by such person or persons as the court may direct;
3. For making an entry transferring to one person lands before charged to another, one dollar, which shall be paid by the person to whom the transfer is made, and shall be a compensation for all tracts in the commissioner's county or city conveyed by the same deed; and
4. For an entry of land according to § 58.1-3352, one dollar, which shall be paid by the person for whom the entry is made.
Code 1950, § 58-816; 1984, c. 675.
