(A) The Board of Supervisors of the county shall impose a county recordation tax an amount equal to one-third of the amount of the state recordation tax collectable for the state on the first recordation of each taxable instrument; provided, no tax shall be imposed under this section upon any instrument in which the state recordation tax is $0.50 specifically; and provided further, that where a deed or other instrument conveys, covers or relates to property located partly in the county and partly in another county or city, or in other counties or cities, the tax imposed under the authority of this section shall be computed only with respect to the property located in the county.
(B) The Clerk of the Circuit Court of the county collecting the tax imposed under this section the Clerk shall be compensated out of the treasury of the county. For his services in collecting the tax imposed under this section the Clerk shall be compensated out of the treasury of the county in the amount of 5% of the county recordation tax imposed upon each instrument taxable under division (A) recorded in his office. Such compensation shall be paid out of the county treasury.
(C) By the Board of Supervisors of the county, there is hereby imposed a county tax on the probate of every will or grant of administration by the Circuit Court of the county or by the Clerk thereof, in an amount equal to one-third the amount of the state tax on such probate of a will or grant of administration. Pursuant to VA Code §§ 58.1-1718 and 58.1-3805, a $25 fee shall be charged on the recordation of a list of heirs pursuant to VA Code § 64.1-134 or an affidavit pursuant to VA Code § 64.1-135 unless a will had been probated for the decedent or there has been a grant of administration on the decedent's estate. The tax and fee provided for herein shall be in addition to any other fees prescribed by law.
(D) The Clerk of the Circuit Court of the county collecting the tax imposed under division (C) shall pay the same into the Treasurer of the county. For his or her services in collecting the tax imposed by this section, the Clerk shall be compensated out of the treasury in the amount of 5% of the county probate or grant of administration tax imposed under this section. Such compensation shall be paid out of the county treasury.
(Ord. passed - - ; Am. Ord. passed - -; Am. Ord. passed 8-9-2011)