[Adopted 8-4-1980]
[Amended 7-6-1994[1]]
All banks outside any incorporated town situated within Rappahannock County, Virginia, shall be, and they hereby are, assessed with a tax to equal 80% of the state rate of taxation for each $100 of the net capital of any such bank so located within the County of Rappahannock and outside the corporate limits of any town situated therein. If such bank also has offices that are outside such County or that are within the corporate limits of any town therein, said tax shall be apportioned as provided in § 58.1-1211 of the Code of Virginia 1950, as amended.
[1]
Editor's Note: This ordinance was readopted 12-2-1996.