§ 2-10. County probate tax.

Pursuant to Code of Virginia, §§ 58.1-1718 and 58.1-3805, as amended, the County (i) imposes a tax in an amount equal to one-third ( 1/3 ) 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) imposes a fee of twenty-five dollars ($25.00) for the recordation of a list of heirs pursuant to Code of Virginia, § 64.2-509 or an affidavit pursuant to Code of Virginia, § 64.2-510 as provided in Code of Virginia, § 58.1-1717.1. These fees shall be collected by the Clerk of Court, along with other costs. The Clerk shall remit the fees to the Treasurer of Culpeper County subject to appropriation by the Board of Supervisors.

(Ord. of 10-5-2010)

State Law reference— Authority for above section and limit on amount of fee, Code of Virginia §§ 58.1-1718, 58.1-3805 and 58.1-1717.1.

(Ord. of 10-5-2010)

State law reference

Authority for above section and limit on amount of fee, Code of Virginia §§ 58.1-1718, 58.1-3805 and 58.1-1717.1.