§ 20-133. Tax on probate of will.

Latest version.

(a)

In accordance with and as allowed by State Code Section 58.1-1718, there is hereby imposed a county tax on the probate of every will or grant of administration in an amount equal to one-third of the amount of the state tax on such probate of a will or grant of administration. State tax authorized by State Code Section 58.1-1712.

(b)

The clerk of the circuit court collecting the tax imposed under (a) above shall pay the same into the treasury of the county. The clerk shall be entitled to compensation for such service in an amount equal to five percent (5%) of the amount collected and remitted.

(Res. No. 11-08-2009, 8-18-09)

(Res. No. 11-08-2009, 8-18-09)

                    
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