58.1-3015 - To whom property generally shall be taxed and by whom listed.
§ 58.1-3015. To whom property generally shall be taxed and by whom listed.
If property is owned by a person sui juris, it shall be taxed to him.
If property is owned by a minor, it shall be listed by and taxed to hisguardian or trustee, if any he has; if he has no guardian or trustee, itshall be listed by and taxed to the person in possession.
If the property is the estate of a deceased person, it shall be listed by thepersonal representative or person in possession and taxed to the estate ofsuch deceased person.
If the property is owned by an incapacitated person as that term is definedin § 37.2-1000, it shall be listed by and taxed to his conservator orguardian, if any; if none has been appointed, then such property shall belisted by and taxed to the person in possession.
If the property is held in trust for the benefit of another, it shall belisted by and taxed to the trustee, if there is any in this Commonwealth, andif there is no trustee in this Commonwealth, it shall be listed by and taxedto the beneficiary.
If the property belongs to a corporation or firm, it shall be listed by andtaxed to the corporation or firm.
(Code 1950, § 58-20; 1972, c. 825; 1984, c. 675; 1997, c. 921.)