§ 58.1-3342. Assessment upon owner's death; liability of personalty for tax
When an owner dies intestate, the commissioner of the revenue may ascertain who are the heirs of the intestate and charge the land to such heirs or he may charge the land to the decedent's estate until a transfer thereof. When the owner has devised the land, the commissioner may charge the same to such person as may be beneficially entitled thereto under the will. If, under the will, the land is to be sold, it shall continue charged to the decedent's estate until a transfer thereof and, while it continues so charged to the estate, the personal property shall be liable for the tax on all property so charged and subject to distress or other lawful process for the recovery of the same. Any assets in the hands of the personal representatives of the decedent shall be likewise liable therefor.
(Code 1950, § 58-771; 1984, c. 675.)
Sections: Previous 58.1-3320 58.1-3321 58.1-3330 58.1-3331 58.1-3332 58.1-3340 58.1-3341 58.1-3342 58.1-3343 58.1-3344 58.1-3345 58.1-3350 58.1-3351 58.1-3352 58.1-3353 NextLast modified: April 3, 2009