Tax Type
Recordation Tax
Description
Land Conveyed for Highway Purposes
Topic
Documents Subject to Tax
Date Issued
07-17-1970
Deeds conveying land to the Commonwealth for highway purposes are subject to the tax imposed by § 58-54 (1), since the tax is on the grantor. No exemption may be implied by the fact that the Commonwealth is the grantee.
I have received your letter of July 10, in which you ask whether the tax imposed by Virginia Code § 58-54.1 applies to deeds conveying land to the Commonwealth for highway purposes.
The only exemptions from the tax imposed by § 58-54.1 are those contained in the section itself and those which are constitutionally required. Conveyances to the Commonwealth are not specifically exempted. Since the tax is conceptually upon the grantor, no exemption may be implied by the fact that the Commonwealth is grantee. In my opinion, the tax imposed by § 58-54.1 applies to deeds conveying land from a private person to the Commonwealth.
You also ask whether the Clerk's fees on confessions of judgment are determined by § 8-365 of the Code or by § 14.1-112(17). In my opinion, the specific language of § 8-365 controls.
Attorney General's Opinion