                                 CODE OF VIRGINIA

COLLECTION OF TAX FOR CITY HAVING NO COURT FOR PROBATE OF WILLS OR ISSUANCE OF
GRANTS OF ADMINISTRATION (§ 58.1-3807)

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.

HISTORY: Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.