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2010 SESSION
Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-1718 and 58.1-3805 of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding a section numbered 58.1-1717.1 as follows:
§ 58.1-1717.1. Tax in lieu of probate tax.
A $25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.1-134 or an affidavit pursuant to § 64.1-135 unless a will has been probated for the decedent or there has been a grant of administration on the decedent’s estate.
§ 58.1-1718. City or county probate tax.
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 as provided in § 58.1-3805
and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to §
64.1-134 or an affidavit pursuant to § 64.1-135, as provided in § 58.1-1717.1.
Such tax shall be in an amount equal to one-third of the amount of the state
tax on such probate of a will or grant of administration.
§ 58.1-3805. Levy.
In addition to the state tax and fee imposed by §§
58.1-1712 and 58.1-1717.1, the governing body of any county or
and the council of any city is hereby authorized to may (i)
impose a city or county 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 in an amount
equal to one-third of the state tax on such probate of a will or grant of
administration and (ii) charge a $25 fee for the recordation of a list
of heirs pursuant to § 64.1-134 or an affidavit pursuant to § 64.1-135, as
provided in § 58.1-1717.1.