{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1309.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1309.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1309.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1309.html"}],"law_id":68866,"edition_id":1,"section_id":68866,"structure_id":14213,"section_number":"64.2-1309","catch_line":"Accounts of sales under deeds of trust","history":"Code 1919, \u00a7 5404; 1946, p. 325; Code 1950, \u00a7 26-15; 1966, c. 333; 1980, c. 148; 1996, c. 681; 1997, c. 842; 1998, c. 610; 2003, c. 193; 2012, c. 614.","full_text":"A\n\nWithin six months after the date of a sale made under any recorded deed of trust, mortgage, or assignment for benefit of creditors, other than under a decree, the trustee shall return an account of the sale to the commissioner of accounts of the circuit court where the instrument was first recorded. After recording any trustee’s deed, the trustee shall promptly deliver to the commissioner of accounts a copy of the deed. The date of sale is the date specified in the notice of sale, or any postponement thereof, as required by subsection A of § 55.1-321. The commissioner of accounts shall state, settle, and report to the court an account of the transactions of the trustee, which shall be recorded as other fiduciary reports. Any trustee failing to comply with this section shall forfeit his commissions on such sale, unless such commissions are allowed by the court.B\n\nIf the commissioner of accounts of the court where an instrument was first recorded becomes aware that an account as required by this section has not been filed, the commissioner of accounts and the court shall proceed against the trustee and impose penalties in the same manner as set forth in § 64.2-1215, unless the trustee is excused for sufficient reason. If after a deed of trust is given on land located in a county, and before a sale under the deed of trust, the land is taken within the limits of the incorporated city, the returns of the trustee and settlement of his accounts shall be before the commissioner of accounts of such city.C\n\nWhenever the commissioner of accounts reports to the court that a fiduciary who is an attorney-at-law licensed to practice in the Commonwealth has failed to make the required return within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.","order_by":null,"text":{"0":{"id":249300,"text":"Within six months after the date of a sale made under any recorded deed of trust, mortgage, or assignment for benefit of creditors, other than under a decree, the trustee shall return an account of the sale to the commissioner of accounts of the circuit court where the instrument was first recorded. After recording any trustee’s deed, the trustee shall promptly deliver to the commissioner of accounts a copy of the deed. The date of sale is the date specified in the notice of sale, or any postponement thereof, as required by subsection A of § 55.1-321. The commissioner of accounts shall state, settle, and report to the court an account of the transactions of the trustee, which shall be recorded as other fiduciary reports. Any trustee failing to comply with this section shall forfeit his commissions on such sale, unless such commissions are allowed by the court.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":249301,"text":"If the commissioner of accounts of the court where an instrument was first recorded becomes aware that an account as required by this section has not been filed, the commissioner of accounts and the court shall proceed against the trustee and impose penalties in the same manner as set forth in § 64.2-1215, unless the trustee is excused for sufficient reason. If after a deed of trust is given on land located in a county, and before a sale under the deed of trust, the land is taken within the limits of the incorporated city, the returns of the trustee and settlement of his accounts shall be before the commissioner of accounts of such city.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":249302,"text":"Whenever the commissioner of accounts reports to the court that a fiduciary who is an attorney-at-law licensed to practice in the Commonwealth has failed to make the required return within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14213,"edition_id":1,"name":"Inventories and Accounts","identifier":"13","label":"chapter","depth":4,"order_by":1,"parent_id":12991,"metadata":{},"date_created":"2026-06-26 03:47:18","date_modified":"2026-06-26 03:47:18","permalink":{"id":274911,"object_type":"structure","relational_id":14213,"identifier":"13","token":"64.2\/IV\/A\/13","url":"\/64.2\/IV\/A\/13\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12991,"edition_id":1,"name":"Fiduciaries","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":12905,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":274815,"object_type":"structure","relational_id":12991,"identifier":"A","token":"64.2\/IV\/A","url":"\/64.2\/IV\/A\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12905,"edition_id":1,"name":"Fiduciaries and Guardians","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":274813,"object_type":"structure","relational_id":12905,"identifier":"IV","token":"64.2\/IV","url":"\/64.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57415,"structure_id":14213,"section_number":"64.2-1300","catch_line":"Inventories to be filed with commissioners of accounts","url":"\/64.2-1300\/","token":"64.2\/IV\/A\/13\/64.2-1300","metadata":false},{"id":56595,"structure_id":14213,"section_number":"64.2-1301","catch_line":"When inventory and settlement not required","url":"\/64.2-1301\/","token":"64.2\/IV\/A\/13\/64.2-1301","metadata":false},{"id":84852,"structure_id":14213,"section_number":"64.2-1302","catch_line":"Waiver of inventory and settlement for certain estates","url":"\/64.2-1302\/","token":"64.2\/IV\/A\/13\/64.2-1302","metadata":false},{"id":62710,"structure_id":14213,"section_number":"64.2-1303","catch_line":"Copies of inventories and accounts to be provided by personal representatives","url":"\/64.2-1303\/","token":"64.2\/IV\/A\/13\/64.2-1303","metadata":false},{"id":72702,"structure_id":14213,"section_number":"64.2-1304","catch_line":"Personal representatives","url":"\/64.2-1304\/","token":"64.2\/IV\/A\/13\/64.2-1304","metadata":false},{"id":55411,"structure_id":14213,"section_number":"64.2-1305","catch_line":"Conservators, guardians of minors' estates, committees, trustees under \u00a7 64.2-2016, and receivers","url":"\/64.2-1305\/","token":"64.2\/IV\/A\/13\/64.2-1305","metadata":false},{"id":69027,"structure_id":14213,"section_number":"64.2-1306","catch_line":"Testamentary trustees","url":"\/64.2-1306\/","token":"64.2\/IV\/A\/13\/64.2-1306","metadata":false},{"id":70650,"structure_id":14213,"section_number":"64.2-1307","catch_line":"Testamentary trustees under a will waiving accounts; waiver where beneficiary also trustee","url":"\/64.2-1307\/","token":"64.2\/IV\/A\/13\/64.2-1307","metadata":false},{"id":69223,"structure_id":14213,"section_number":"64.2-1308","catch_line":"Forms for inventories and accounts","url":"\/64.2-1308\/","token":"64.2\/IV\/A\/13\/64.2-1308","metadata":false},{"id":68866,"structure_id":14213,"section_number":"64.2-1309","catch_line":"Accounts of sales under deeds of trust","url":"\/64.2-1309\/","token":"64.2\/IV\/A\/13\/64.2-1309","metadata":false},{"id":71524,"structure_id":14213,"section_number":"64.2-1310","catch_line":"Recordation of inventories and accounts of sales","url":"\/64.2-1310\/","token":"64.2\/IV\/A\/13\/64.2-1310","metadata":false},{"id":65481,"structure_id":14213,"section_number":"64.2-1311","catch_line":"Vouchers and statement of assets on hand; direct payments to account; vouchers for IRS payments","url":"\/64.2-1311\/","token":"64.2\/IV\/A\/13\/64.2-1311","metadata":false},{"id":74306,"structure_id":14213,"section_number":"64.2-1312","catch_line":"Report to circuit court; death of fiduciary; fiduciary for recipient of federal benefits","url":"\/64.2-1312\/","token":"64.2\/IV\/A\/13\/64.2-1312","metadata":false},{"id":68025,"structure_id":14213,"section_number":"64.2-1313","catch_line":"Exhibition of accounts when sum does not exceed certain amount","url":"\/64.2-1313\/","token":"64.2\/IV\/A\/13\/64.2-1313","metadata":false},{"id":76384,"structure_id":14213,"section_number":"64.2-1314","catch_line":"Statement in lieu of settlement of accounts by personal representatives in certain circumstances","url":"\/64.2-1314\/","token":"64.2\/IV\/A\/13\/64.2-1314","metadata":false},{"id":67817,"structure_id":14213,"section_number":"64.2-1315","catch_line":"Certification and recording of accounts settled in a judicial proceeding","url":"\/64.2-1315\/","token":"64.2\/IV\/A\/13\/64.2-1315","metadata":false},{"id":64642,"structure_id":14213,"section_number":"64.2-1316","catch_line":"Settlement of fiduciary's accounts by commissioner in chancery; report to commissioner of accounts","url":"\/64.2-1316\/","token":"64.2\/IV\/A\/13\/64.2-1316","metadata":false},{"id":62071,"structure_id":14213,"section_number":"64.2-1317","catch_line":"Disposition of papers relating to estates","url":"\/64.2-1317\/","token":"64.2\/IV\/A\/13\/64.2-1317","metadata":false}],"previous_section":{"id":69223,"structure_id":14213,"section_number":"64.2-1308","catch_line":"Forms for inventories and accounts","url":"\/64.2-1308\/","token":"64.2\/IV\/A\/13\/64.2-1308","metadata":false},"next_section":{"id":71524,"structure_id":14213,"section_number":"64.2-1310","catch_line":"Recordation of inventories and accounts of sales","url":"\/64.2-1310\/","token":"64.2\/IV\/A\/13\/64.2-1310","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1309\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. 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. Those modifications are as follows: in 1966, chapter 333; in 1980, chapter 148; in 1996, chapter 681<\/a>; in 1997, chapter 842<\/a>; in 1998, chapter 610<\/a>; in 2003, chapter 193<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":[{"id":74192,"section_number":"55.1-1833","catch_line":"Lien for assessments; foreclosure","order_by":null,"url":"\/55.1-1833\/"},{"id":86561,"section_number":"55.1-1966","catch_line":"Lien for assessments; foreclosure","order_by":null,"url":"\/55.1-1966\/"},{"id":83628,"section_number":"55.1-2211","catch_line":"Time-share estate owners' association control liens","order_by":null,"url":"\/55.1-2211\/"},{"id":79384,"section_number":"55.1-324","catch_line":"Powers and duties of trustee in event of sale under or satisfaction of deed of trust","order_by":null,"url":"\/55.1-324\/"},{"id":71524,"section_number":"64.2-1310","catch_line":"Recordation of inventories and accounts of sales","order_by":null,"url":"\/64.2-1310\/"}],"refers_to":[{"id":82152,"section_number":"55.1-321","catch_line":"Notices required before sale by trustee to owners, lienors, etc.; if note lost","order_by":null,"url":"\/55.1-321\/"},{"id":86213,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","order_by":null,"url":"\/64.2-1215\/"}],"permalink":{"id":274949,"object_type":"law","relational_id":68866,"identifier":"64.2-1309","token":"64.2\/IV\/A\/13\/64.2-1309","url":"\/64.2-1309\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1309\/","token":"64.2\/IV\/A\/13\/64.2-1309","dublin_core":{"Title":"Accounts of sales under deeds of trust","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1309","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Within six months after the date of a sale made under any recorded deed of trust, mortgage, or assignment for benefit of creditors<\/span>, other than under a decree<\/span>, the trustee<\/span> shall return an account of the sale to the commissioner of accounts of the circuit<\/span> court<\/span> where the instrument was first recorded. After recording any trustee<\/span>’s deed, the trustee<\/span> shall promptly deliver to the commissioner of accounts a copy of the deed. The date of sale is the date specified in the notice of sale, or any postponement thereof, as required by subsection A of § 55.1-321<\/a>. The commissioner of accounts shall state, settle, and report to the court<\/span> an account of the transactions of the trustee<\/span>, which shall be recorded as other fiduciary<\/span> reports. Any trustee<\/span> failing to comply with this section shall forfeit his commissions on such sale, unless such commissions are allowed by the court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the commissioner of accounts of the court<\/span> where an instrument was first recorded becomes aware that an account as required by this section has not been filed, the commissioner of accounts and the court<\/span> shall proceed against the trustee<\/span> and impose penalties in the same manner as set forth in § 64.2-1215<\/a>, unless the trustee<\/span> is excused for sufficient reason. If after a deed of trust is given on land located in a county, and before a sale under the deed of trust, the land is taken within the limits of the incorporated city, the returns of the trustee<\/span> and settlement<\/span> of his accounts shall be before the commissioner of accounts of such city. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Whenever the commissioner of accounts reports to the court<\/span> that a fiduciary<\/span> who is an attorney-at-law<\/span> licensed to practice in the Commonwealth has failed to make the required return within 30 days after the date of service of a summons<\/span>, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACCOUNTS OF SALES UNDER DEEDS OF TRUST (\u00a7 64.2-1309)\n\nA. Within six months after the date of a sale made under any recorded deed of\ntrust, mortgage, or assignment for benefit of creditors, other than under a\ndecree, the trustee shall return an account of the sale to the commissioner of\naccounts of the circuit court where the instrument was first recorded. After\nrecording any trustee’s deed, the trustee shall promptly deliver to the\ncommissioner of accounts a copy of the deed. The date of sale is the date\nspecified in the notice of sale, or any postponement thereof, as required by\nsubsection A of § 55.1-321. The commissioner of accounts shall state,\nsettle, and report to the court an account of the transactions of the trustee,\nwhich shall be recorded as other fiduciary reports. Any trustee failing to\ncomply with this section shall forfeit his commissions on such sale, unless such\ncommissions are allowed by the court.\n\nB. If the commissioner of accounts of the court where an instrument was first\nrecorded becomes aware that an account as required by this section has not been\nfiled, the commissioner of accounts and the court shall proceed against the\ntrustee and impose penalties in the same manner as set forth in §\n64.2-1215, unless the trustee is excused for sufficient reason. If after a deed\nof trust is given on land located in a county, and before a sale under the deed\nof trust, the land is taken within the limits of the incorporated city, the\nreturns of the trustee and settlement of his accounts shall be before the\ncommissioner of accounts of such city.\n\nC. Whenever the commissioner of accounts reports to the court that a fiduciary\nwho is an attorney-at-law licensed to practice in the Commonwealth has failed to\nmake the required return within 30 days after the date of service of a summons,\nthe commissioner of accounts shall also mail a copy of his report to the\nVirginia State Bar.\n\nHISTORY: Code 1919, \u00a7 5404; 1946, p. 325; Code 1950, \u00a7 26-15; 1966, c. 333;\n1980, c. 148; 1996, c. 681; 1997, c. 842; 1998, c. 610; 2003, c. 193; 2012, c.\n614.","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}}