{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3807.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3807.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3807.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3807.html"}],"law_id":84299,"edition_id":1,"section_id":84299,"structure_id":15719,"section_number":"58.1-3807","catch_line":"Collection of tax for city having no court for probate of wills or issuance of grants of administration","history":"Code 1950, \u00a7 58-67.1; 1960, c. 60; 1984, c. 675.","full_text":"When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose clerk&#8217;s office wills are admitted to probate or grants of administration are issued, the governing body of such county shall at least semiannually pay into the treasury of such city an amount equal to the county tax collected on the probate of wills or grants of administration for each decedent residing within the corporate limits of such city at the time of his death, less the proportionate compensation, if any, paid by the county to the clerk for the collection of such tax. The clerk of the court shall compile and furnish the necessary information to the governing body of the county to enable it to comply with this provision.","order_by":null,"text":{"0":{"id":302189,"text":"When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose clerk&#8217;s office wills are admitted to probate or grants of administration are issued, the governing body of such county shall at least semiannually pay into the treasury of such city an amount equal to the county tax collected on the probate of wills or grants of administration for each decedent residing within the corporate limits of such city at the time of his death, less the proportionate compensation, if any, paid by the county to the clerk for the collection of such tax. The clerk of the court shall compile and furnish the necessary information to the governing body of the county to enable it to comply with this provision.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15719,"edition_id":1,"name":"Tax on Wills and Administrations","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:58:17","date_modified":"2026-06-26 03:58:17","permalink":{"id":258449,"object_type":"structure","relational_id":15719,"identifier":"2","token":"58.1\/III\/38\/2","url":"\/58.1\/III\/38\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82335,"structure_id":15719,"section_number":"58.1-3805","catch_line":"Levy","url":"\/58.1-3805\/","token":"58.1\/III\/38\/2\/58.1-3805","metadata":false},{"id":60248,"structure_id":15719,"section_number":"58.1-3806","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3806\/","token":"58.1\/III\/38\/2\/58.1-3806","metadata":false},{"id":84299,"structure_id":15719,"section_number":"58.1-3807","catch_line":"Collection of tax for city having no court for probate of wills or issuance of grants of administration","url":"\/58.1-3807\/","token":"58.1\/III\/38\/2\/58.1-3807","metadata":false},{"id":84783,"structure_id":15719,"section_number":"58.1-3808","catch_line":"Interpretation of article","url":"\/58.1-3808\/","token":"58.1\/III\/38\/2\/58.1-3808","metadata":false}],"previous_section":{"id":60248,"structure_id":15719,"section_number":"58.1-3806","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3806\/","token":"58.1\/III\/38\/2\/58.1-3806","metadata":false},"next_section":{"id":84783,"structure_id":15719,"section_number":"58.1-3808","catch_line":"Interpretation of article","url":"\/58.1-3808\/","token":"58.1\/III\/38\/2\/58.1-3808","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3807\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 60; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":258459,"object_type":"law","relational_id":84299,"identifier":"58.1-3807","token":"58.1\/III\/38\/2\/58.1-3807","url":"\/58.1-3807\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3807\/","token":"58.1\/III\/38\/2\/58.1-3807","dublin_core":{"Title":"Collection of tax for city having no court for probate of wills or issuance of grants of administration","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3807","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When any county imposes the tax authorized by this article and there is located in such county a city having no separate <span class=\"dictionary\">court<\/span> in whose clerk&#8217;s office wills are admitted to probate or grants of administration are issued, the governing body of such county shall at least semiannually pay into the treasury of such city an amount equal to the county tax collected on the probate of wills or grants of administration for each decedent residing within the corporate limits of such city at the time of his death, less the proportionate compensation, if any, paid by the county to the clerk for the collection of such tax. The clerk of the <span class=\"dictionary\">court<\/span> shall compile and furnish the necessary information to the governing body of the county to enable it to comply with this provision.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OF TAX FOR CITY HAVING NO COURT FOR PROBATE OF WILLS OR ISSUANCE OF\nGRANTS OF ADMINISTRATION (\u00a7 58.1-3807)\n\nWhen any county imposes the tax authorized by this article and there is located\nin such county a city having no separate court in whose clerk&#8217;s office\nwills are admitted to probate or grants of administration are issued, the\ngoverning body of such county shall at least semiannually pay into the treasury\nof such city an amount equal to the county tax collected on the probate of wills\nor grants of administration for each decedent residing within the corporate\nlimits of such city at the time of his death, less the proportionate\ncompensation, if any, paid by the county to the clerk for the collection of such\ntax. The clerk of the court shall compile and furnish the necessary information\nto the governing body of the county to enable it to comply with this provision.\n\nHISTORY: Code 1950, \u00a7 58-67.1; 1960, c. 60; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}