[Adopted 9-12-1984 as Ch. 9, Art. VII, of the 1984 Frederick
County Code]
[1]
Editor's Note: For statutory provisions relating
to this topic, see Code of Virginia, §§ 58.1-1718 and
58.1-1717.1.
[Amended 10-8-2014]
A.
There
is hereby imposed a County tax on the probate of every will or grant
of administration in an amount equal to 1/3 of the amount of the state
tax on such probate of a will or grant of administration.
B.
There
is hereby imposed a County fee of $25 for the recordation of a list
of heirs pursuant to § 64.2-509 of the Code of Virginia,
1950, as amended, or an affidavit pursuant to § 64.2-510
of the Code of Virginia, 1950, as amended, as provided in § 58.1-1717.1
of the Code of Virginia, 1950, as amended.
The Clerk of the Circuit Court of the County collecting the tax imposed under § 155-29 shall pay the same into the treasury of the County.
