2006 Code of Virginia § 55-25 - Recovery at death of life tenant of taxes paid on life estate

55-25. Recovery at death of life tenant of taxes paid on life estate.

When any person dies possessed of a life estate in real estate which wasassessed with taxes in the name of such life tenant for the year in whichsuch life tenant dies and such taxes are paid for that year by any personother than the remainderman entitled to such real estate, such person or hisestate so paying such taxes shall be entitled to recover from suchremainderman such proportionate part of the sum so paid as that part of theyear following the death of the life tenant bears to the entire year;provided, however, if upon the death of the life tenant the real estate shallcome into the possession of another life tenant, such recovery shall be hadfrom the subsequent life tenant and not from the remainderman.

(1932, p. 331; Michie Code 1942, 5392a.)