The County of Carroll hereby adopts this article imposing a
tax on the probate of a will or grant of administration and imposing
a fee for the recordation of a list of heirs or affidavit filed pursuant
to § 64.1-134 or 64.1-135 of the Code of Virginia, as follows.
There is hereby imposed a tax, in an amount equal to 1/3 of
the amount of the state tax on the probate of a will or grant of administration
on the probate of ever such will or grant of administration, as set
forth in § 58.1-1712 of the Code of Virginia, as amended.