58.1-3805 - Levy. - Virginia Statutes

§ 58.1-3805. Levy.

In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1,the governing body of any county and the council of any city may (i) impose acity or county tax in an amount equal to one-third of the amount of the statetax on the probate of a will or grant of administration on the probate ofevery such will or grant of administration and (ii) charge a $25 fee for therecordation of a list of heirs pursuant to § 64.1-134 or an affidavitpursuant to § 64.1-135, as provided in § 58.1-1717.1.

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