This chapter shall be known as the "Tax on Wills and Administrations
Ordinance."
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
On the probate of every will or grant of administration not exempt by law there is imposed a County tax equal in amount to 1/3 of the tax imposed by the state under Title 58.1, Chapter
17, Article 3, of the Code of Virginia, 1950, as amended.
The value of all real estate shall be included in determining the tax imposed by §
278-2, although the personal representative does not administer upon real estate and whether or not the personal representative under a will is charged with any duty with respect to the real estate; provided, however, that if the estate of any decedent whose will is admitted to probate or on whose estate qualification is had in this County consist partly of real estate situated outside this County, then the value of such real estate situated outside this County shall not be considered in computing the taxes imposed in such section.
No one shall be permitted to qualify and act as executor or administrator until the tax imposed by §
278-2 shall have been paid.
When an estate is committed to the Sheriff on motion of a creditor
or other person, the County tax due for such administration shall
be paid by the party upon whose motion the estate was committed, and
the same shall be repaid to him by the Sheriff out of the first funds
received by him from such estate; and, if an estate is committed to
the Sheriff without motion, the Sheriff shall be required to pay such
tax as soon as sufficient assets of the estate shall have come into
his hands.
Should it thereafter appear that on the probate of a will or
grant of administration the estate has been undervalued, the Commissioner
of Accounts, before whom the appraisement is directed to be filed,
shall report such fact to the Clerk of the Court whereupon the tax
shall forthwith be paid to the Clerk of the Court and the estate shall
not be distributed until such inventory has been filed and the tax
paid. And whenever the Department of Taxation, in its administration
of the State Inheritance Tax Law, finds that any estate has been undervalued
for probate or administration tax purposes and certifies such fact
to the Clerk of the Court at the time the state inheritance tax is
finally assessed, the Clerk shall thereupon collect such additional
probate or administration tax as may be due.