Commissioner of Accounts for the Circuit Court of Henrico County
Welcome to the website of the Commissioner of Accounts for the Circuit Court of Henrico County, Virginia. This site has been prepared by the Commissioner of Accounts for the use of fiduciaries qualifying in the Henrico Circuit Court as executors or administrators of decedent’s estates, testamentary trustees and trustees for minors, guardians of the property of minors, conservators for incapacitated adults and foreclosure trustees.
YOU MAY ACCESS INFORMATION ON THIS WEBSITE BY USING THE DROPDOWN BAR ACROSS THE TOP OF THIS PAGE, AND EVERY OTHER WEBPAGE.
YOU WILL GET PRACTICAL STEP BY STEP INFORMATION ON THE COMPLETION OF THE INVENTORY AND ACCOUNTS YOU ARE REQUIRED TO FILE, WITH EXAMPLES FOR FURTHER EXPLANATION.
YOU WILL ALSO FIND VALUABLE INFORMATION CONCERNING YOUR FIDUCIARY DUTIES, AND SOME PITFALLS TO AVOID.
This site is not an official site of the County of Henrico or the Henrico County Circuit Court, but has been produced solely by the office of the Henrico County Commissioner of Accounts as an aid and resource to all fiduciaries in completing the statutory obligations associated with your appointment as a fiduciary.
This website and the information provided herein have been prepared by the Henrico County Commissioner of Accounts based upon existing law, the suggested practices as explained in the "Manual for Commissioners of Accounts", the Virginia Supreme Court fiduciary forms and instructional material provided to fiduciaries at the time of qualification, and over thirty six years of general practice in the law, including estate administration and preparation of inventories and accounts. Substantial effort has been made to present a practical guide to assist fiduciaries in the completion of the filings required. However, this site and its content are not intended or offered as legal advice, and may not be relied upon as such. No attorney client relationship is created by the use of this website.
The Office of the Commissioner of Accounts does not advise on legal or tax issues and each fiduciary should consult with an attorney qualified in the field of your responsibility for legal advice as to legal issues, or an accountant for tax advice or filings, when those specific issues are presented during the administration of an estate.
NOTE: Effective October 1, 2012, there has been a recodification of several titles of the Virginia Code, many of which affect fiduciaries appointed by the Henrico Circuit Court. This website has been updated where references have been made to particular code sections. You may also refer to the Table of Comparative Titles and sections for former Title 64.1 ( now Title 64.2 ) at the following link. (Table of Comparative Sections)
No portion of this website may be copied or reproduced by any means, other than for the personal use of a fiduciary, his attorney or accountant, without the express written consent of the Henrico County Commissioner of Accounts.