CHAPTER 60

An Act to amend the Code of Virginia by adding a section numbered 58-
67.1, to permit the governing bodies of cities and counties to impose a

tax on probate of wills or grants of administration. 5 8
[S 86]

Approved February 23, 1960
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia be amended by adding a section numbered
58-67.1 as follows:

§ 58-67.1. In addition to the State tax imposed by § 58-66, the govern-
ing body of any county and the council of any city may impose a county
or 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 on such probate
of a will or grant of administration.

Every clerk of court collecting any such county or city tax and paying
the same into the treasury of his county or city shall be entitled to such
compensation for such service as may be prescribed by the governing body
of his county or city. Such compensation shall be payable out of his
county or city treasury.

In the event any county had imposed the tax authorized by this
section and there is located in such county a city which has no separate
court in whose clerk’s office wills are admitted to probate or grants of
administration are issued, the governing body of such county shall at least
semiannually pay into the treasury of such city an amount equal to the
county tax collected on probate of wills or grants of administration for
each decedent residing within the corporate limits of such city at the time
of his death, less the proportionate compensation, if any, paid by the
county to the clerk of the court for his service in collecting the same; and
the clerk of the court shall compile and furnish the necessary information
to the governing body of the county to enable it to comply with this pro-
vision.

This section shall not be construed as amending or repealing any
provision of any city charter.