2006 Code of Virginia § 58.1-3225 - Apportionment of taxes, etc., on partition

58.1-3225. Apportionment of taxes, etc., on partition.

When there is a partition of any real estate owned by two or more persons asjoint tenants, tenants in common or coparceners and taxes or taxes, penaltyand interest or levies or assessments of any kind, whether state, county,city or town, are charged or chargeable against the joint estate, the circuitcourt 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 beenset off or allotted, or on the motion of any person who has the right tocharge such portion or portions with a debt, ascertain and fix the pro rataof such amount aforesaid, which should be paid by such person on the portionor portions of such real estate set off or allotted to him. When the pro rataof such amount has been so ascertained and paid, he shall hold the portion orportions of such real estate set off or allotted to him or them, free fromthe residue of the tax, or tax, penalty and interest or levy or assessmentcharged on the tract before partition. And the portion or portions of suchreal estate set off or allotted to the person who shall not have paid theirpro 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 aforesaidremaining unpaid, in the same manner as if the partition had been made beforethe tax, or tax penalty and interest or levy or assessment had been assessedor accrued.

(Code 1950, 58-826; 1984, c. 675.)