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Section 35-208. Levy. For the period beginning July 1, 1960, and thereafter, there is hereby imposed and levied by the City, pursuant to the provisions of Section 58.1-t718 of the Code of Virginia, 1950, as amended, a City tax on the probate of every will or grant of administration in the City, in an amount equal to one-third of the amount of the State tax as imposed by S~58.1-1712 and 58.1-1713 of the Code of Virginia, 1950, as amended. Section 35-231. Service charge on certain real peoperty ex- empt from taxation. There is hereby imposed, pursuan~ to the authority of Chapter 34 of subtitle ~I of Title 58.1 of the Code of Virginia, 1950, as amended, a fee or service charge which shall be collected from the owner of all real estate within the City of Portsmouth which is exempt from taxation under subsection I of ~58.1-3606 of the Code of Virginia, 1950, as am. ended, which is property owned directly or Indirectly by the Common- wealth of Virginia, or ~ny political subdivision thereof. Section 35-232. House service charge computed. The fee or service charge imposed in ~35-231 shall be based on the assessed value of the real estate and the amount which the City of Portsmouth shall have expended in the fiscal year preceeding the fiscal year such charge is assessed for the purpose of furnishing police and fire-protection, for the collection and disposal of refuse and the cost of public school education in the case of faculty and staff housing of an educational institution, excluding any amount received from federal or state grants specifically designed for such purposes. The expenditures for services not provided for certain real estate shall not be applicable to the calculations of the service charge for such real estate, nor shall such expenditures be applicable when a service is currently funded by another service charge. The service charge shall not be applicable to public roadways or property held for future construction of ~uch roadways. This service charge shall not exceed the real estate tax which would have been payable had such pro-. perty been fully taxable, shall be fixed by dividing the said expenditures by the assessed fair market value of all the real es%ate within the City of Portsmouth except real estate owned by the United States Government or any of its instrumentalities expressed in one hundred dollars ~$100.), including nontaxable property, provided there first be listed and published by the City Assessor in the Land Books of the City in the same manner as taxable real estate, all the exempt real estate. In the