Code of Virginia § 58.1-1718. City or county probate tax.
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/va/title-58-1/chapter-17/58-1-1718·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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, as provided in § 58.1-3805 ,
(i)impose a county or city 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 § 64.2-509 or an affidavit pursuant to § 64.2-510 , as provided in § 58.1-1717.1 .
Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266 .