{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/55.1-122.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/55.1-122.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/55.1-122.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/55.1-122.html"}],"law_id":80003,"edition_id":1,"section_id":80003,"structure_id":13392,"section_number":"55.1-122","catch_line":"Recovery at death of life tenant of taxes paid on life estate","history":"1932, p. 331; Michie Code 1942, \u00a7 5392a; Code 1950, \u00a7 55-25; 2019, c. 712.","full_text":"When any person dies possessed of a life estate in real estate that was assessed with taxes in the name of such life tenant for the year in which such life tenant dies and such taxes are paid for that year by any person other than the remainderman entitled to such real estate, such person or his estate so paying such taxes shall be entitled to recover from such remainderman such proportionate part of the sum so paid as that part of the year following the death of the life tenant bears to the entire year, provided, however, that if upon the death of the life tenant the real estate shall come into the possession of another life tenant, such recovery shall be had from the subsequent life tenant and not from the remainderman.","order_by":null,"text":{"0":{"id":286519,"text":"When any person dies possessed of a life estate in real estate that was assessed with taxes in the name of such life tenant for the year in which such life tenant dies and such taxes are paid for that year by any person other than the remainderman entitled to such real estate, such person or his estate so paying such taxes shall be entitled to recover from such remainderman such proportionate part of the sum so paid as that part of the year following the death of the life tenant bears to the entire year, provided, however, that if upon the death of the life tenant the real estate shall come into the possession of another life tenant, such recovery shall be had from the subsequent life tenant and not from the remainderman.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13392,"edition_id":1,"name":"Creation and Transfer of Estates","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13391,"metadata":{},"date_created":"2026-06-26 03:44:47","date_modified":"2026-06-26 03:44:47","permalink":{"id":244775,"object_type":"structure","relational_id":13392,"identifier":"1","token":"55.1\/I\/1\/1","url":"\/55.1\/I\/1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13391,"edition_id":1,"name":"Creation and Limitation of Estates","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13327,"metadata":{},"date_created":"2026-06-26 03:44:47","date_modified":"2026-06-26 03:44:47","permalink":{"id":244773,"object_type":"structure","relational_id":13391,"identifier":"1","token":"55.1\/I\/1","url":"\/55.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13327,"edition_id":1,"name":"Property Conveyances","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12707,"metadata":{},"date_created":"2026-06-26 03:44:39","date_modified":"2026-06-26 03:44:39","permalink":{"id":244771,"object_type":"structure","relational_id":13327,"identifier":"I","token":"55.1\/I","url":"\/55.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12707,"edition_id":1,"name":"Property and Conveyances","identifier":"55.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":244769,"object_type":"structure","relational_id":12707,"identifier":"55.1","token":"55.1","url":"\/55.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77235,"structure_id":13392,"section_number":"55.1-100","catch_line":"Aliens may acquire, hold, and transmit real estate; when reciprocity required","url":"\/55.1-100\/","token":"55.1\/I\/1\/1\/55.1-100","metadata":false},{"id":86622,"structure_id":13392,"section_number":"55.1-101","catch_line":"When deed or will necessary to convey estate; no parol partition or gift valid","url":"\/55.1-101\/","token":"55.1\/I\/1\/1\/55.1-101","metadata":false},{"id":58837,"structure_id":13392,"section_number":"55.1-102","catch_line":"When gift of personal property invalid","url":"\/55.1-102\/","token":"55.1\/I\/1\/1\/55.1-102","metadata":false},{"id":73850,"structure_id":13392,"section_number":"55.1-103","catch_line":"Suicide or attainder of felony","url":"\/55.1-103\/","token":"55.1\/I\/1\/1\/55.1-103","metadata":false},{"id":57140,"structure_id":13392,"section_number":"55.1-104","catch_line":"Estates to lie in grant as well as in livery","url":"\/55.1-104\/","token":"55.1\/I\/1\/1\/55.1-104","metadata":false},{"id":60899,"structure_id":13392,"section_number":"55.1-105","catch_line":"Same estates may be created by deed as by will","url":"\/55.1-105\/","token":"55.1\/I\/1\/1\/55.1-105","metadata":false},{"id":82993,"structure_id":13392,"section_number":"55.1-106","catch_line":"Power of disposal in life tenant not to defeat remainder unless exercised; power of disposal held by fiduciary","url":"\/55.1-106\/","token":"55.1\/I\/1\/1\/55.1-106","metadata":false},{"id":73010,"structure_id":13392,"section_number":"55.1-107","catch_line":"Default or surrender of tenant for life not to prejudice remainderman","url":"\/55.1-107\/","token":"55.1\/I\/1\/1\/55.1-107","metadata":false},{"id":68068,"structure_id":13392,"section_number":"55.1-108","catch_line":"Conveyance of estate or interest in property by grantor to himself and another","url":"\/55.1-108\/","token":"55.1\/I\/1\/1\/55.1-108","metadata":false},{"id":75340,"structure_id":13392,"section_number":"55.1-109","catch_line":"Deed valid for grantor's right; operation of warranty","url":"\/55.1-109\/","token":"55.1\/I\/1\/1\/55.1-109","metadata":false},{"id":77167,"structure_id":13392,"section_number":"55.1-110","catch_line":"Conveyance, devise, or grant without words of limitation","url":"\/55.1-110\/","token":"55.1\/I\/1\/1\/55.1-110","metadata":false},{"id":79552,"structure_id":13392,"section_number":"55.1-111","catch_line":"Fee tail converted into fee simple","url":"\/55.1-111\/","token":"55.1\/I\/1\/1\/55.1-111","metadata":false},{"id":54363,"structure_id":13392,"section_number":"55.1-112","catch_line":"Estate of freehold to one with remainder to heirs, etc.; rule in Shelley's Case abolished","url":"\/55.1-112\/","token":"55.1\/I\/1\/1\/55.1-112","metadata":false},{"id":58437,"structure_id":13392,"section_number":"55.1-113","catch_line":"Doctrine of worthier title abolished","url":"\/55.1-113\/","token":"55.1\/I\/1\/1\/55.1-113","metadata":false},{"id":66650,"structure_id":13392,"section_number":"55.1-114","catch_line":"When contingent remainder not to fail","url":"\/55.1-114\/","token":"55.1\/I\/1\/1\/55.1-114","metadata":false},{"id":74571,"structure_id":13392,"section_number":"55.1-115","catch_line":"When remainders not defeated","url":"\/55.1-115\/","token":"55.1\/I\/1\/1\/55.1-115","metadata":false},{"id":72162,"structure_id":13392,"section_number":"55.1-116","catch_line":"In what conveyances possession transferred to the use","url":"\/55.1-116\/","token":"55.1\/I\/1\/1\/55.1-116","metadata":false},{"id":81213,"structure_id":13392,"section_number":"55.1-117","catch_line":"Land trusts not to fail because no beneficiaries are specified by name and no duties laid on trustee; when interest of beneficiaries deemed personal property; liens","url":"\/55.1-117\/","token":"55.1\/I\/1\/1\/55.1-117","metadata":false},{"id":58561,"structure_id":13392,"section_number":"55.1-118","catch_line":"Deed of release effectual","url":"\/55.1-118\/","token":"55.1\/I\/1\/1\/55.1-118","metadata":false},{"id":82477,"structure_id":13392,"section_number":"55.1-119","catch_line":"When person not a party, etc., may take or sue under instrument","url":"\/55.1-119\/","token":"55.1\/I\/1\/1\/55.1-119","metadata":false},{"id":58160,"structure_id":13392,"section_number":"55.1-120","catch_line":"Informalities in deeds made by attorneys-in-fact","url":"\/55.1-120\/","token":"55.1\/I\/1\/1\/55.1-120","metadata":false},{"id":64272,"structure_id":13392,"section_number":"55.1-121","catch_line":"Time for objections to irregularities in advertising sales made by trustees","url":"\/55.1-121\/","token":"55.1\/I\/1\/1\/55.1-121","metadata":false},{"id":80003,"structure_id":13392,"section_number":"55.1-122","catch_line":"Recovery at death of life tenant of taxes paid on life estate","url":"\/55.1-122\/","token":"55.1\/I\/1\/1\/55.1-122","metadata":false},{"id":55842,"structure_id":13392,"section_number":"55.1-123","catch_line":"Removal of a cloud on title; nature of plaintiff's title","url":"\/55.1-123\/","token":"55.1\/I\/1\/1\/55.1-123","metadata":false}],"previous_section":{"id":64272,"structure_id":13392,"section_number":"55.1-121","catch_line":"Time for objections to irregularities in advertising sales made by trustees","url":"\/55.1-121\/","token":"55.1\/I\/1\/1\/55.1-121","metadata":false},"next_section":{"id":55842,"structure_id":13392,"section_number":"55.1-123","catch_line":"Removal of a cloud on title; nature of plaintiff's title","url":"\/55.1-123\/","token":"55.1\/I\/1\/1\/55.1-123","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/55.1-122\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2019, chapter 712<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":244865,"object_type":"law","relational_id":80003,"identifier":"55.1-122","token":"55.1\/I\/1\/1\/55.1-122","url":"\/55.1-122\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/55.1-122\/","token":"55.1\/I\/1\/1\/55.1-122","dublin_core":{"Title":"Recovery at death of life tenant of taxes paid on life estate","Type":"Text","Format":"text\/html","Identifier":"\u00a7 55.1-122","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When any person dies possessed of a life estate in real estate that was assessed with taxes in the name of such life tenant for the year in which such life tenant dies and such taxes are paid for that year by any person other than the remainderman entitled to such real estate, such person or his estate so paying such taxes shall be entitled to recover from such remainderman such proportionate part of the sum so paid as that part of the year following the death of the life tenant bears to the entire year, provided, however, that if upon the death of the life tenant the real estate shall come into the possession<\/span> of another life tenant, such recovery shall be had from the subsequent life tenant and not from the remainderman.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECOVERY AT DEATH OF LIFE TENANT OF TAXES PAID ON LIFE ESTATE (\u00a7 55.1-122)\n\nWhen any person dies possessed of a life estate in real estate that was assessed\nwith taxes in the name of such life tenant for the year in which such life\ntenant dies and such taxes are paid for that year by any person other than the\nremainderman entitled to such real estate, such person or his estate so paying\nsuch taxes shall be entitled to recover from such remainderman such\nproportionate part of the sum so paid as that part of the year following the\ndeath of the life tenant bears to the entire year, provided, however, that if\nupon the death of the life tenant the real estate shall come into the possession\nof another life tenant, such recovery shall be had from the subsequent life\ntenant and not from the remainderman.\n\nHISTORY: 1932, p. 331; Michie Code 1942, \u00a7 5392a; Code 1950, \u00a7 55-25; 2019, c.\n712.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}