{"data":{"id":"us-va/va.-code-58.1-3805","jurisdiction":"us-va","citation":"Va. Code § 58.1-3805","heading":"Levy","body":"In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1, 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 § 64.2-509 or an affidavit pursuant to § 64.2-510, as provided in § 58.1-1717.1.Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 38. MISCELLANEOUS TAXES","Article 2. TAX ON WILLS AND ADMINISTRATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3805/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"a80a6db1065eaaaa09934c0f78fd82bfb617e08bc5a8bf814b2818ff4ac2a37c","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3804","next":"us-va/va.-code-58.1-3806"},"notice":"GroundRules: Original legal text. Not legal advice."}