(a) The Board of Supervisors of Loudoun County imposes a County Probate Tax on wills and grants of administration of decedents’ estates equal to one-third of the amount of the State Probate Tax collectible for the State on the probate of wills or grants of administration.
(Ord. - -. Eff. 10-20-62; Ord. 10-07. Passed 9-13-10.)