Chapter 3.70


3.70.010    Local probate tax.

3.70.010 Local probate tax.

(1) There is hereby imposed a city probate tax on the grant of administration in or by the circuit court for an amount equal to one-third of the state tax provided and imposed by Section 58.1-1712 of the Code of Virginia as amended.

(2) The clerk of the circuit court for the city of Staunton, Virginia, shall collect the tax imposed hereunder and pay the revenues therefrom into the treasury of the city. Such clerk shall be entitled to compensation for such collection in an amount equal to five percent of the amount collected and remitted hereunder, all as provided for and authorized by Sections 58.1-3805 and 58.1-3806 of the Code of Virginia (1950) as amended. (Code 1985, § 12-270; Ord. 12-12-02).