                                 CODE OF VIRGINIA

APPORTIONMENT OF TAXES, ETC., ON PARTITION (§ 58.1-3225)

When there is a partition of any real estate owned by two or more persons as
joint tenants, tenants in common or coparceners and taxes or taxes, penalty and
interest or levies or assessments of any kind, whether state, county, city or
town, are charged or chargeable against the joint estate, the circuit court of
the county or the city in which such real estate is situated, shall, on the
motion of any person to whom a portion of such real estate has been set off or
allotted, or on the motion of any person who has the right to charge such
portion or portions with a debt, ascertain and fix the pro rata of such amount
aforesaid, which should be paid by such person on the portion or portions of
such real estate set off or allotted to him. When the pro rata of such amount
has been so ascertained and paid, he shall hold the portion or portions of such
real estate set off or allotted to him or them, free from the residue of the
tax, or tax, penalty and interest or levy or assessment charged on the tract
before partition. And the portion or portions of such real estate set off or
allotted to the person who shall not have paid their pro rata of the tax, or the
tax, penalty and interest or levy or assessment, shall be charged with and held
bound for the portion of such amount aforesaid remaining unpaid, in the same
manner as if the partition had been made before the tax, or tax penalty and
interest or levy or assessment had been assessed or accrued.

HISTORY: Code 1950, § 58-826; 1984, c. 675.