                                 CODE OF VIRGINIA

COLLECTION OF TAX FOR CITY HAVING NO COURT FOR RECORDATION OF DEEDS AND OTHER
INSTRUMENTS (§ 58.1-3804)

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
deeds and other instruments are admitted to record, 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 recordations with respect to property
located in such city, less the proportionate compensation, if any, paid by the
county to the clerk of court for his service in collecting the 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.

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