Va. Code § 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 his guardian or trustee, if any he has; if he has no guardian or trustee, it shall 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 the personal representative or person in possession and taxed to the estate of such deceased person.If the property is owned by an incapacitated person as that term is defined in § 64.2-2000, it shall be listed by and taxed to his conservator or guardian, if any; if none has been appointed, then such property shall be listed by and taxed to the person in possession.If the property is held in trust for the benefit of another, it shall be listed by and taxed to the trustee, if there is any in this Commonwealth, and if there is no trustee in this Commonwealth, it shall be listed by and taxed to the beneficiary.If the property belongs to a corporation or firm, it shall be listed by and taxed to the corporation or firm.Code 1950, § 58-20; 1972, c. 825; 1984, c. 675; 1997, c. 921.