Virginia Statutes
§ 58.1-3223 — Taxation of life tenant's interest when remainder held by United States
Virginia § 58.1-3223
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 32REAL PROPERTY TAX
Art. 3OTHER EXEMPTIONS, CREDITS, PARTIAL ABATEMENT, APPORTIONMENTS, CLASSIFICATIONS
This text of Virginia § 58.1-3223 (Taxation of life tenant's interest when remainder held by United States) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-3223 (2026).
Text
The life tenant of any property, a remainder interest in which has been acquired by the United States, shall receive a credit on his real estate tax each year for any amount paid to the county, city or town in such years under § 3 of Public Law 94-565 (31 U.S.C. § 1603) on behalf of such property. Such credit shall not exceed the amount of tax on such property.
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Related
§ 1603
31 U.S.C. § 1603
Legislative History
Code 1950, § 58-761.1; 1980, c. 290; 1984, c. 675.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-3223, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3223.