June 1. On this date in 1983, the Universal House of Justice wrote "Huqúqu’lláh is payable only once on a given property, whether personal or real, but should this property pass from one person to another, such as through inheritance, it becomes again subject to the payment of Huqúqu’lláh."
As to the question raised by Mr. …, kindly inform him that in a letter to an individual believer the beloved Guardian explained that Huqúqu’lláh is payable only once on a given property, whether personal or real, but should this property pass from one person to another, such as through inheritance, it becomes again subject to the payment of Huqúqu’lláh. This in effect means that heirs receiving a share of their inheritance from an estate must pay Huqúqu’lláh, if the share they are receiving increases their wealth to a level calling for the discharge of this sacred obligation.
(1 June 1983, written on behalf of the Universal House of Justice to a National Spiritual Assembly)