Carroll County, VA
 
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[Adopted 4-11-2016]
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.