58.1-3804 - Collection of tax for city having no court for recordation of deeds and other instruments. - Virginia Statutes

§ 58.1-3804. Collection of tax for city having no court for recordation ofdeeds and other instruments.

When any county imposes the tax authorized by this article and there islocated in such county a city having no separate court in whose clerk'soffice deeds and other instruments are admitted to record, the governing bodyof such county shall at least semiannually pay into the treasury of such cityan amount equal to the county tax collected on recordations with respect toproperty located in such city, less the proportionate compensation, if any,paid by the county to the clerk of court for his service in collecting thetax. The clerk of the court shall compile and furnish the necessaryinformation to the governing body of the county to enable it to comply withthis provision.

(Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.)