                                 CODE OF VIRGINIA

ASSESSMENT UPON OWNER&#8217;S DEATH; LIABILITY OF PERSONALTY FOR TAX (§
58.1-3342)

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&#8217;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&#8217;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.

HISTORY: Code 1950, § 58-771; 1984, c. 675.