Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3804
Collection of tax for city having no court for recordation of deeds and other instruments
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'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.
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Nearby sections (25 sections)
- 58.1-3734.1 · Sales involving trade-ins
- 58.1-3735 · Departments of license inspection in certain counties
- 58.1-3740 · Definitions
- 58.1-3741 · Counties and cities authorized to levy severance license…
- 58.1-3742 · Distribution of local coal road improvement severance tax
- 58.1-3743 · Severance license taxes to be paid to jurisdiction in which…
- 58.1-3744 · Uniform ordinance provisions
- 58.1-3745 · Lien on real estate and personal property of businesses…
- 58.1-3800 · Levy
- 58.1-3801 · Taxation of instruments relating to property located in…
- 58.1-3802 · Interpretation of article
- 58.1-3803 · Collection of tax; compensation for clerk
- 58.1-3804 · Collection of tax for city having no court for recordation…
- 58.1-3805 · Levy
- 58.1-3806 · Collection of tax; compensation for clerk
- 58.1-3807 · Collection of tax for city having no court for probate of…
- 58.1-3808 · Interpretation of article
- 58.1-3812 · Repealed
- 58.1-3813 · Repealed
- 58.1-3813.1 · Repealed
- 58.1-3814 · Water or heat, light and power companies
- 58.1-3814.1 · Consumer utility tax on churches [Not set out]
- 58.1-3815 · Consumer taxes upon lessees of certain property
- 58.1-3816 · Certain counties not to levy consumers' utility tax if such…
- 58.1-3816.1 · Discount for collection of taxes