                                 CODE OF VIRGINIA

RECOVERY AT DEATH OF LIFE TENANT OF TAXES PAID ON LIFE ESTATE (§ 55.1-122)

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.

HISTORY: 1932, p. 331; Michie Code 1942, § 5392a; Code 1950, § 55-25; 2019, c.
712.