                                 CODE OF VIRGINIA

FILING OF RETURN (§ 58.1-1714)

When the value of an estate exceeds $15,000, a return shall be made and filed
with the clerk of court at the time the will is offered for probate or the grant
of administration is sought in such court. Such return shall state, to the best
of the knowledge and belief of the persons submitting the will for probate or
requesting the grant of administration, (i) the value of the decedent&#8217;s
real estate as set forth in § 58.1-1713 based on the actual value, if known, or
if actual value is not known, the appraised value of such property for local
real estate tax purposes, and (ii) the estimated value of the decedent&#8217;s
personal property as of the date of the decedent&#8217;s death. Such return
shall be subject to the provisions of § 58.1-11, and the information set forth
therein shall be entitled to the privilege accorded by § 58.1-3. For the
purpose of § 58.1-3, the information set forth in such return shall not be
deemed to be required by law to be entered on any public assessment roll or
book.

HISTORY: Code 1950, § 58-66.1; 1974, c. 593; 1976, c. 439; 1984, c. 675; 1989,
c. 387; 1998, c. 117; 2003, c. 195.