Virginia Code 58.1-3807: Collection of tax for city having no court for probate of wills or issuance of grants of administration
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 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.
Terms Used In Virginia Code 58.1-3807
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Decedent: A deceased person.
- Probate: Proving a will
Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.