§ 36-189.1. Probate tax.

Latest version.

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)

(Ord. No O-92-189, 6-9-92)

                    
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