2006 Code of Virginia § 58.1-1210 - County tax
58.1-1210. County tax.
Any county of this Commonwealth in which is located any bank outside anyincorporated town therein may, by ordinance, impose a tax not to exceed 80percent of the state rate of taxation for each $100 of the net capital of thebank so located in such county outside the corporate limits of any towntherein. If such bank also has offices that are located outside such countyor within the corporate limits of any town therein, the tax shall beapportioned as provided in 58.1-1211.
(Code 1950, 58-485.011; 1980, c. 578; 1984, c. 675.)
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