SECTION 58.1-3805. Levy  

In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1712 , the governing body of any county and the council of any city 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 and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to § 58.1-1712 or an affidavit pursuant to § 58.1-1712 , as provided in § 58.1-1712 .

Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 58.1-1712 .