State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-32 > 58-1-3342§ 58.1-3342. Assessment upon owner's death; liability of personalty for tax.
When an owner dies intestate, the commissioner of the revenue may ascertainwho are the heirs of the intestate and charge the land to such heirs or hemay charge the land to the decedent's estate until a transfer thereof. Whenthe owner has devised the land, the commissioner may charge the same to suchperson as may be beneficially entitled thereto under the will. If, under thewill, the land is to be sold, it shall continue charged to the decedent'sestate until a transfer thereof and, while it continues so charged to theestate, the personal property shall be liable for the tax on all property socharged and subject to distress or other lawful process for the recovery ofthe same. Any assets in the hands of the personal representatives of thedecedent shall be likewise liable therefor.
(Code 1950, § 58-771; 1984, c. 675.)
