{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3342.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3342.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3342.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3342.html"}],"law_id":64594,"edition_id":1,"section_id":64594,"structure_id":15849,"section_number":"58.1-3342","catch_line":"Assessment upon owner’s death; liability of personalty for tax","history":"Code 1950, \u00a7 58-771; 1984, c. 675.","full_text":"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.","order_by":null,"text":{"0":{"id":235133,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15849,"edition_id":1,"name":"Tax to Constitute Lien","identifier":"11","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:00:30","date_modified":"2026-06-26 04:00:30","permalink":{"id":256929,"object_type":"structure","relational_id":15849,"identifier":"11","token":"58.1\/III\/32\/11","url":"\/58.1\/III\/32\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61191,"structure_id":15849,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","url":"\/58.1-3340\/","token":"58.1\/III\/32\/11\/58.1-3340","metadata":false},{"id":65191,"structure_id":15849,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","metadata":false},{"id":64594,"structure_id":15849,"section_number":"58.1-3342","catch_line":"Assessment upon owner's death; liability of personalty for tax","url":"\/58.1-3342\/","token":"58.1\/III\/32\/11\/58.1-3342","metadata":false},{"id":86038,"structure_id":15849,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","url":"\/58.1-3343\/","token":"58.1\/III\/32\/11\/58.1-3343","metadata":false},{"id":61380,"structure_id":15849,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","metadata":false},{"id":83018,"structure_id":15849,"section_number":"58.1-3345","catch_line":"Tax liens on timber in certain counties","url":"\/58.1-3345\/","token":"58.1\/III\/32\/11\/58.1-3345","metadata":false}],"previous_section":{"id":65191,"structure_id":15849,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","metadata":false},"next_section":{"id":86038,"structure_id":15849,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","url":"\/58.1-3343\/","token":"58.1\/III\/32\/11\/58.1-3343","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3342\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256939,"object_type":"law","relational_id":64594,"identifier":"58.1-3342","token":"58.1\/III\/32\/11\/58.1-3342","url":"\/58.1-3342\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3342\/","token":"58.1\/III\/32\/11\/58.1-3342","dublin_core":{"Title":"Assessment upon owner’s death; liability of personalty for tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3342","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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<\/span> in the hands of the personal representatives of the decedent shall be likewise liable therefor.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT UPON OWNER’S DEATH; LIABILITY OF PERSONALTY FOR TAX (\u00a7\n58.1-3342)\n\nWhen an owner dies intestate, the commissioner of the revenue may ascertain who\nare the heirs of the intestate and charge the land to such heirs or he may\ncharge the land to the decedent’s estate until a transfer thereof. When\nthe owner has devised the land, the commissioner may charge the same to such\nperson as may be beneficially entitled thereto under the will. If, under the\nwill, the land is to be sold, it shall continue charged to the decedent’s\nestate until a transfer thereof and, while it continues so charged to the\nestate, the personal property shall be liable for the tax on all property so\ncharged and subject to distress or other lawful process for the recovery of the\nsame. Any assets in the hands of the personal representatives of the decedent\nshall be likewise liable therefor.\n\nHISTORY: Code 1950, \u00a7 58-771; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}