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In accordance with VA Code § 58.1-1718, the County Board of Supervisors shall impose a county tax on the probate of every will or grant of administration as provided in VA Code § 58.1-3805. Such tax shall be in the amount equal to one-third of the amount of the state tax on such probate of a will or grant of administration. Currently, VA Code § 58.1-1712 sets a state tax of $0.10 per $100 of estate value for estates valued at greater than $15,000.
(Ord. passed 7-8-2004)