2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 38 Miscellaneous Taxes (58.1-3800 thru 58.1-3853)
58.1-3805 Levy
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 a city or county tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to 64.1-134 or an affidavit pursuant 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.)
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