{"data":{"id":"us-va/va.-code-58.1-3223","jurisdiction":"us-va","citation":"Va. Code § 58.1-3223","heading":"Taxation of life tenant's interest when remainder held by United States","body":"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.Code 1950, § 58-761.1; 1980, c. 290; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 32. REAL PROPERTY TAX","Article 3. OTHER EXEMPTIONS, CREDITS, PARTIAL ABATEMENT, APPORTIONMENTS, CLASSIFICATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3223/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"99f6c46c38f0fd4a68cdb3a69e96aeca30a4802d3ca35af3af40fb4b3dba0f96","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3222","next":"us-va/va.-code-58.1-3224"},"notice":"GroundRules: Original legal text. Not legal advice."}