58.1-3807 - Collection of tax for city having no court for probate of wills or issuance of grants of administration. - Virginia Statutes

§ 58.1-3807. Collection of tax for city having no court for probate of willsor issuance of grants of administration.

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 wills are admitted to probate or grants of administration are issued,the governing body of such county shall at least semiannually pay into thetreasury of such city an amount equal to the county tax collected on theprobate of wills or grants of administration for each decedent residingwithin the corporate limits of such city at the time of his death, less theproportionate compensation, if any, paid by the county to the clerk for thecollection of such tax. The clerk of the court shall compile and furnish thenecessary information to the governing body of the county to enable it tocomply with this provision.

(Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.)