{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3804.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3804.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3804.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3804.html"}],"law_id":372008,"edition_id":2,"section_id":372008,"structure_id":52945,"section_number":"58.1-3804","catch_line":"Collection of tax for city having no court for recordation of deeds and other instruments","history":"Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 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’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.\n\n","order_by":null,"text":{"0":{"id":1386982,"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’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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52945,"edition_id":2,"name":"Recordation Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52944,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485387,"object_type":"structure","relational_id":52945,"identifier":"1","token":"58.1\/III\/38\/1","url":"\/58.1\/III\/38\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372004,"structure_id":52945,"section_number":"58.1-3800","catch_line":"Levy","url":"\/58.1-3800\/","token":"58.1\/III\/38\/1\/58.1-3800","metadata":false},{"id":372005,"structure_id":52945,"section_number":"58.1-3801","catch_line":"Taxation of instruments relating to property located in more than one jurisdiction","url":"\/58.1-3801\/","token":"58.1\/III\/38\/1\/58.1-3801","metadata":false},{"id":372006,"structure_id":52945,"section_number":"58.1-3802","catch_line":"Interpretation of article","url":"\/58.1-3802\/","token":"58.1\/III\/38\/1\/58.1-3802","metadata":false},{"id":372007,"structure_id":52945,"section_number":"58.1-3803","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3803\/","token":"58.1\/III\/38\/1\/58.1-3803","metadata":false},{"id":372008,"structure_id":52945,"section_number":"58.1-3804","catch_line":"Collection of tax for city having no court for recordation of deeds and other instruments","url":"\/58.1-3804\/","token":"58.1\/III\/38\/1\/58.1-3804","metadata":false}],"previous_section":{"id":372007,"structure_id":52945,"section_number":"58.1-3803","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3803\/","token":"58.1\/III\/38\/1\/58.1-3803","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3804\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1958, chapter 590; in 1972, chapter 186; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485405,"object_type":"law","relational_id":372008,"identifier":"58.1-3804","token":"58.1\/III\/38\/1\/58.1-3804","url":"\/58.1-3804\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3804\/","token":"58.1\/III\/38\/1\/58.1-3804","dublin_core":{"Title":"Collection of tax for city having no court for recordation of deeds and other instruments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3804","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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<\/span> 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.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF TAX FOR CITY HAVING NO COURT FOR RECORDATION OF DEEDS AND OTHER\nINSTRUMENTS (\u00a7 58.1-3804)\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’s office\ndeeds and other instruments are admitted to record, the governing body of such\ncounty shall at least semiannually pay into the treasury of such city an amount\nequal to the county tax collected on recordations with respect to property\nlocated in such city, less the proportionate compensation, if any, paid by the\ncounty to the clerk of court for his service in collecting the tax. The clerk of\nthe court shall compile and furnish the necessary information to the governing\nbody of the county to enable it to comply with this provision.\n\nHISTORY: Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}