58.1-1718 - City or county probate tax. - Virginia Statutes

§ 58.1-1718. City or county probate tax.

In addition to the state tax and fee imposed by § § 58.1-1712 and58.1-1717.1, the governing body of any county and the council of any citymay, as provided in § 58.1-3805, (i) impose a county or city tax in an amountequal to one-third of the amount of the state tax on the probate of a will orgrant of administration on the probate of every such will or grant ofadministration and (ii) charge a $25 fee for the recordation of a list ofheirs pursuant to § 64.1-134 or an affidavit pursuant to § 64.1-135, asprovided in § 58.1-1717.1.

(Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.)