[Amended 7-6-1994]
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.