Chap. 160.—An ACT to amend chapter 219 of the Code of Virginia by adding
thereto a new section, to be numbered 5392-a, providing for the apportionment
of taxes between life tenants and remaindermen. [H B 190]

Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That chapter
two hundred and nineteen of the Code of Virginia, be and it is hereby,
amended by adding thereto a new section to be numbered fifty-three
hundred and ninety-two-a, to read as follows:

Section 5392-a. When any person possessed of a life estate in real
estate dies, which real estate 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 remainder-
men 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 follow-
ing the death of the life tenant bears to the entire year; provided,
however, 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.