58.1-1714 - Filing of return. - Virginia Statutes

§ 58.1-1714. Filing of return.

When the value of an estate exceeds $15,000, a return shall be made and filedwith the clerk of court at the time the will is offered for probate or thegrant of administration is sought in such court. Such return shall state, tothe best of the knowledge and belief of the persons submitting the will forprobate or requesting the grant of administration, (i) the value of thedecedent'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 suchproperty for local real estate tax purposes, and (ii) the estimated value ofthe decedent's personal property as of the date of the decedent's death. Suchreturn shall be subject to the provisions of § 58.1-11, and the informationset 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 shallnot be deemed to be required by law to be entered on any public assessmentroll or book.

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