Code of Virginia - Title 26 Fiduciaries Generally - Chapter 2 Inventories And Accounts
- 26-8 Commissioners of accounts
A. The judges of each circuit court shall appoint as many commissioners of accounts, as may be requisite to carry out the duties of that ...
- 26-8.1 Subpoena powers of commissioners, assistants and deputies; penalty
Commissioners of accounts, assistant commissioners of accounts and deputy commissioners of accounts shall have the power to issue subpoenas to require any person to appear ...
- 26-9 Report on fiduciaries' bonds; "record of fiduciaries."
The clerk of each such court shall furnish his commissioner or commissioners of accounts at the end of each month a list of the fiduciaries ...
- 26-10 Appointment of assistant commissioners of accounts, their duties and powers
The judges of each court in this Commonwealth having jurisdiction of the probate of wills and granting administrations on estates of decedents may appoint, in ...
- 26-10.1 Deputy commissioners of accounts in certain cities and counties
In any city or county having a population in excess of 200,000 the commissioner of accounts of each court having jurisdiction of the probate of ...
- 26-11 Description unavailable
Repealed by Acts 1973, c. 544. ...
- 26-12 Inventories to be filed with commissioners
A. Every personal representative or curator shall, within four months after the date of the order conferring his authority, return to the commissioner of accounts ...
- 26-12.1 Forms for inventories
Forms and instructions for the inventories required by § 26-12 shall be provided to each clerk of court by the Office of the Executive Secretary ...
- 26-12.2 When inventory and settlement not required
An inventory under § 26-12 or a settlement under § 26-17 shall not be required of a personal representative who qualifies for the sole purpose ...
- 26-12.3 Waiver of inventory and settlement for certain estates
When a decedent's personal estate passing by testate or intestate succession does not exceed $15,000 in value and an heir, beneficiary or creditor whose claim ...
- 26-12.4 Copies of inventories and accounts to be provided by personal representatives
A. Every personal representative filing an inventory or account (including an affidavit of intent to file a statement in lieu of an account pursuant to ...
- 26-13 Enforcing filing of such inventories
If any fiduciary fails to make the return required by § 26-12, the commissioner shall issue, through the sheriff or other proper officer, a summons ...
- 26-14 Commissioners to inspect and file inventories with clerks
The commissioner shall inspect all inventories returned to him by fiduciaries, see that they are in proper form, and, within ten days after they are ...
- 26-15 Accounts of sales under deeds of trust, etc
Within six months after the date of a sale made under any recorded deed of trust, mortgage or assignment for benefit of creditors, otherwise than ...
- 26-16 Recordation of inventories and accounts of sales
Every inventory and account of sales returned under §§ 26-12 and 26-15 shall be recorded by the clerk in what are known as will books, ...
- 26-16.1 Description unavailable
Repealed by Acts 1962, c. 111. ...
- 26-17 through 26-17.2
Repealed by Acts 1993, c. 689. ...
- 26-17.3 Settlement of fiduciaries' accounts
Every fiduciary referred to in this chapter shall account before the commissioner of accounts of the jurisdiction wherein he qualified as hereinafter provided. Every account ...
- 26-17.4 Conservators, guardians of minors' estates, committees, trustees under { 37.2-1016 and receiver...
A. Within six months from the date of the qualification, conservators, guardians of minors' estates, committees, and trustees under § 37.2-1016 shall exhibit before the ...
- 26-17.5 Personal representatives
A. Within sixteen months from the date of the qualification, personal representatives shall exhibit before the commissioner of accounts a statement of all money and ...
- 26-17.6 Testamentary trustees
A. Except as provided herein, every testamentary trustee shall exhibit such statement for each calendar year to the commissioner of accounts of the court where ...
- 26-17.7 Testamentary trustees under a will waiving accounts; waiver where beneficiary also truste...
A. If (i) the will of a decedent probated on or after July 1, 1993, contains a waiver of the obligations of the testamentary trustee ...
- 26-17.8 Description unavailable
Repealed by Acts 1997, c. 842, effective July 1, 1998. ...
- 26-17.9 Vouchers and statement of assets on hand; direct payments to account; vouchers for IRS payment...
A. Vouchers for disbursements and a statement of cash on hand or in a bank and all investments held at the terminal date of the ...
- 26-17.10 Miscellaneous
A. The commissioner shall state, settle and report to the court an account of the transactions of such fiduciary, as provided by law. Every such ...
- 26-18 Failure to account; enforcement
If any such fiduciary required to account fails to make a complete and proper account within the time allowed, the commissioner shall either (i) proceed ...
- 26-19 When fiduciaries to forfeit their commission, etc
If any such fiduciary wholly fail to lay before such commissioner a statement of all matters required in § 26-17.3 together with all other statements ...
- 26-20 Exhibition of accounts when sum does not exceed certain amount
If the principal sum held by any fiduciary mentioned in § 26-17.3 does not exceed $15,000, such fiduciary shall exhibit his accounts before the commissioner ...
- 26-20.1 Statement in lieu of settlement of accounts by personal representative or representatives in certai...
A. If all distributees of a decedent's estate or all residuary beneficiaries under a decedent's will are personal representatives of that decedent's estate, whether serving ...
- 26-21 Certification and recording of accounts settled in a judicial proceeding
When the account of any fiduciary is settled in a judicial proceeding, it shall be the duty of the clerk of the court in which ...
- 26-22 Description unavailable
Repealed by Acts 1992, c. 395. ...
- 26-23 When fiduciaries personally liable for costs
The costs of all proceedings against fiduciaries failing, without good cause, to make the returns and exhibits required, shall be paid by them personally, and ...
- 26-24 Fees of commissioners of accounts
Except as otherwise provided, the fees of commissioners of accounts shall be prescribed by the court which appointed them. (Code 1919, § 5414; 1938, p. ...
- 26-25 Settlement of fiduciary's accounts by commissioner in chancery; report to commissioner of account...
On motion of any fiduciary having charge of an estate, or of any person interested therein, the court, or the judge thereof in vacation, may ...
- 26-26 Receipt for vouchers filed in settlement; effect thereof
Any commissioner having before him the accounts of a fiduciary for settlement shall, on request, execute and deliver to such fiduciary a receipt for all ...
- 26-27 Commissioners to post list of fiduciaries whose accounts are before them for settlement
Every commissioner of accounts shall, on the first day of the term of any circuit court of his county or city, or during the first ...
- 26-28 Settlement for year to include unsettled portion of preceding year
When a commissioner has before him for settlement the account of a fiduciary for any year, if there be any time prior to such year ...
- 26-29 Who may insist or object before commissioner
Any person who is interested, or appears as next friend for another interested in any such account, may, before the commissioner, insist upon or object ...
- 26-30 Expenses and commissions allowed fiduciaries
The commissioner, in stating and settling the account, shall allow the fiduciary any reasonable expenses incurred by him as such; and also, except in cases ...
- 26-31 Accounts, etc., to be reported
Every account stated under this chapter, including a statement of the cash on hand and in bank and the investments held by the fiduciary at ...
- 26-32 Where filed; notice to certain parties
The commissioner shall file the report in the office of the court by which he is appointed as soon as practicable after its completion. On ...
- 26-33 Exceptions; examination, correction and confirmation
The court, or judge in vacation, after fifteen days from the time the report has been filed in its office, shall examine such exceptions as ...
- 26-34 Effect of confirmation
The report, to the extent to which it may be so confirmed by an order of the court or judge upon exceptions filed, or in ...
- 26-35 Recordation of report
The clerk shall record every report so confirmed, whether by order of the court or judge upon exceptions filed or by the lapse of the ...
- 26-35.1 Description unavailable
Repealed by Acts 1962, c. 111. ...
- 26-36 Description unavailable
Repealed by Acts 1994, c. 432. ...
- 26-36.1 Description unavailable
Repealed by Acts 1997, c. 842, effective July 1, 1998. ...
- 26-37 Disposition of papers relating to estates
All inventories and original accounts of sales filed with the clerk as required by §§ 26-14 and 26-16, all reports filed with the clerk under ...
Last modified: April 3, 2009