Carroll County, VA
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2022-05-09
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Part II: General Legislation
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Chapter 221 Taxation
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Article XVII Probate Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Absentee Precinct, Central
- Ch 8 Authorities
- Ch 12 Board of Supervisors
- Ch 16 Boards, Committees and Commissions
- Ch 23 Court Fees
- Ch 29 Election Districts and Precincts
- Ch 33 Emergency Operations
- Ch 39 Fire Departments
- Ch 56 Procurements
- Part II: General Legislation
- Ch 67 Adult Businesses
- Ch 72 Airport Zoning
- Ch 77 Alcoholic Beverages
- Ch 83 Animals
- Ch 95 Building Construction
- Ch 107 Drugs and Drug Products
- Ch 115 Entertainment Festivals
- Ch 120 Erosion and Sediment Control
- Ch 126 Flood Hazard Reduction
- Ch 130 Fortune Tellers
- Ch 146 Litter Control
- Ch 152 Manufactured Home Parks
- Ch 155 Methadone Clinics
- Ch 158 Motor Vehicles
- Ch 163 Multiflora Rose Control
- Ch 170 Natural Gas
- Ch 176 Open Burning
- Ch 182 Rental Property
- Ch 190 Sewers
- Ch 201 Solid Waste
- Ch 210 Street Naming and Numbering
- Ch 216 Subdivision of Land
- Ch 221 Taxation
- Ch 221 Art XVII Probate Tax
- § 221-91 Imposition of tax; fee for recordation or filing of affidavit.
- § 221-92 Rate.
- Ch 235 Water
- Appendix
- Ch A243 Bylaws
- Ch A248 Board of Supervisors Rules of Procedure
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 4-11-2016]
The County of Carroll hereby adopts this article imposing a
tax on the probate of a will or grant of administration and imposing
a fee for the recordation of a list of heirs or affidavit filed pursuant
to § 64.1-134 or 64.1-135 of the Code of Virginia, as follows.
There is hereby imposed a tax, in an amount equal to 1/3 of
the amount of the state tax on the probate of a will or grant of administration
on the probate of ever such will or grant of administration, as set
forth in § 58.1-1712 of the Code of Virginia, as amended.
