Division 4 – Probate of Wills; Grants of Administration

[Adopted 3-10-1978 as Ch. 8, Art. V, of the 1978 Code (Ch. 147, Art. IV, of the 1993 Code)]

§ 3.7-8 Tax imposed.

There is hereby imposed and levied by the County a tax equal to 1/3 of the amount of the state tax collectable for the state on the probate of a will or the grant of administration.

§ 3.7-9 Collection; payment to Treasurer; compensation of Clerk.

The Clerk of the Circuit Court shall collect the tax imposed by this article and pay the same to the Treasurer, and the Clerk of the Circuit Court shall be entitled to compensation in an amount equal to 5% of the amount so collected and paid over to the Treasurer.