[Adopted 9-8-2010[1]]
[1]
Editor's Note: This ordinance superseded former Art. I, Wills
and Administrations Tax, adopted 9-7-1960, as amended.
[Amended 11-5-2012]
(Note: See §§ 58.1-1718 and 58.1-3805, Code of
Virginia.)
In addition to the state tax and fee imposed
by §§ 58.1-1712 and 58.1-1717.1 of the Code of Virginia,
there is hereby imposed:
A.
A County
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; and
B.
A fee of
$25 for the recordation of a list of heirs pursuant to § 64.1-509
or an affidavit pursuant to § 64.1-510, as provided in § 58.1-1717.1
of the Code of Virginia.
The tax imposed by this article shall be collected
by the Clerk of the Circuit Court for Rappahannock County, who shall
pay the revenues collected into the treasury of the County and shall
be entitled to compensation for such service in an amount equal to
5% of the amount collected and remitted. Such compensation shall be
paid out of the County treasury.
