Sec. 36-189.1. Probate tax.
Pursuant to Section 58.1-1718 of the Code of Virginia (1950), as amended, there is hereby imposed a City tax on the probate of every will or grant of administration in an amount equal to one third of the amount of the state tax imposed for the probate of a will or grant of administration. Such tax shall be collected by the Clerk of the Lynchburg Circuit Court and shall be transmitted to the City on a monthly basis. (Ord. No O-92-189, 6-9-92)
Last updated date: 3/11/2011 11:23:28 AM