Tax Type
Writ Taxes
Description
Condemnation Proceedings
Topic
Documents Subject to Tax
Date Issued
01-30-1973
The writ tax applies to a petition for condemnation filed under the General Condemnation Act (unless the petition is filed by Virginia or a political subdivision). Since such a petition does not seek damages, the minimum $5 tax is imposed. A petition concerning compensation, under other law provisions relating to condemnation by the Highway Commissioner, does not commence an original action and so is not subject to the writ tax.
Attorney General's Opinion