{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3225.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3225.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3225.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3225.html"}],"law_id":371626,"edition_id":2,"section_id":371626,"structure_id":52905,"section_number":"58.1-3225","catch_line":"Apportionment of taxes, etc., on partition","history":"Code 1950, \u00a7 58-826; 1984, c. 675.","full_text":"When there is a partition of any real estate owned by two or more persons as joint tenants, tenants in common or coparceners and taxes or taxes, penalty and interest or levies or assessments of any kind, whether state, county, city or town, are charged or chargeable against the joint estate, the circuit court 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 been set off or allotted, or on the motion of any person who has the right to charge such portion or portions with a debt, ascertain and fix the pro rata of such amount aforesaid, which should be paid by such person on the portion or portions of such real estate set off or allotted to him. When the pro rata of such amount has been so ascertained and paid, he shall hold the portion or portions of such real estate set off or allotted to him or them, free from the residue of the tax, or tax, penalty and interest or levy or assessment charged on the tract before partition. And the portion or portions of such real estate set off or allotted to the person who shall not have paid their pro 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 aforesaid remaining unpaid, in the same manner as if the partition had been made before the tax, or tax penalty and interest or levy or assessment had been assessed or accrued.\n\n","order_by":null,"text":{"0":{"id":1385798,"text":"When there is a partition of any real estate owned by two or more persons as joint tenants, tenants in common or coparceners and taxes or taxes, penalty and interest or levies or assessments of any kind, whether state, county, city or town, are charged or chargeable against the joint estate, the circuit court 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 been set off or allotted, or on the motion of any person who has the right to charge such portion or portions with a debt, ascertain and fix the pro rata of such amount aforesaid, which should be paid by such person on the portion or portions of such real estate set off or allotted to him. When the pro rata of such amount has been so ascertained and paid, he shall hold the portion or portions of such real estate set off or allotted to him or them, free from the residue of the tax, or tax, penalty and interest or levy or assessment charged on the tract before partition. And the portion or portions of such real estate set off or allotted to the person who shall not have paid their pro 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 aforesaid remaining unpaid, in the same manner as if the partition had been made before the tax, or tax penalty and interest or levy or assessment had been assessed or accrued.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52905,"edition_id":2,"name":"Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications","identifier":"3","label":"article","depth":4,"order_by":7,"parent_id":52897,"metadata":{"child_laws":20,"child_structures":0},"date_created":"2026-08-02 03:07:45","date_modified":"2026-08-02 12:36:10","permalink":{"id":1484219,"object_type":"structure","relational_id":52905,"identifier":"3","token":"58.1\/III\/32\/3","url":"\/58.1\/III\/32\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371615,"structure_id":52905,"section_number":"58.1-3220","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220\/","token":"58.1\/III\/32\/3\/58.1-3220","metadata":false},{"id":371613,"structure_id":52905,"section_number":"58.1-3220.01","catch_line":"Local real property tax credits on certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220.01\/","token":"58.1\/III\/32\/3\/58.1-3220.01","metadata":false},{"id":371614,"structure_id":52905,"section_number":"58.1-3220.1","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures","url":"\/58.1-3220.1\/","token":"58.1\/III\/32\/3\/58.1-3220.1","metadata":false},{"id":371622,"structure_id":52905,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","url":"\/58.1-3221\/","token":"58.1\/III\/32\/3\/58.1-3221","metadata":false},{"id":371616,"structure_id":52905,"section_number":"58.1-3221.1","catch_line":"Classification of land and improvements for tax purposes","url":"\/58.1-3221.1\/","token":"58.1\/III\/32\/3\/58.1-3221.1","metadata":false},{"id":371617,"structure_id":52905,"section_number":"58.1-3221.2","catch_line":"Classification of certain energy-efficient buildings for tax purposes","url":"\/58.1-3221.2\/","token":"58.1\/III\/32\/3\/58.1-3221.2","metadata":false},{"id":371618,"structure_id":52905,"section_number":"58.1-3221.3","catch_line":"Classification of certain commercial and industrial real property and taxation of such property by certain localities","url":"\/58.1-3221.3\/","token":"58.1\/III\/32\/3\/58.1-3221.3","metadata":false},{"id":371619,"structure_id":52905,"section_number":"58.1-3221.4","catch_line":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","url":"\/58.1-3221.4\/","token":"58.1\/III\/32\/3\/58.1-3221.4","metadata":false},{"id":371620,"structure_id":52905,"section_number":"58.1-3221.5","catch_line":"Classification of certain historical buildings for tax purposes","url":"\/58.1-3221.5\/","token":"58.1\/III\/32\/3\/58.1-3221.5","metadata":false},{"id":371621,"structure_id":52905,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","url":"\/58.1-3221.6\/","token":"58.1\/III\/32\/3\/58.1-3221.6","metadata":false},{"id":371623,"structure_id":52905,"section_number":"58.1-3222","catch_line":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","url":"\/58.1-3222\/","token":"58.1\/III\/32\/3\/58.1-3222","metadata":false},{"id":371624,"structure_id":52905,"section_number":"58.1-3223","catch_line":"Taxation of life tenant's interest when remainder held by United States","url":"\/58.1-3223\/","token":"58.1\/III\/32\/3\/58.1-3223","metadata":false},{"id":371625,"structure_id":52905,"section_number":"58.1-3224","catch_line":"Apportionment of city taxes when part of real estate becomes separately owned","url":"\/58.1-3224\/","token":"58.1\/III\/32\/3\/58.1-3224","metadata":false},{"id":371626,"structure_id":52905,"section_number":"58.1-3225","catch_line":"Apportionment of taxes, etc., on partition","url":"\/58.1-3225\/","token":"58.1\/III\/32\/3\/58.1-3225","metadata":false},{"id":371628,"structure_id":52905,"section_number":"58.1-3226","catch_line":"Procedure for such apportionment","url":"\/58.1-3226\/","token":"58.1\/III\/32\/3\/58.1-3226","metadata":false},{"id":371627,"structure_id":52905,"section_number":"58.1-3226.1","catch_line":"Release of lien on portion of real estate upon payment of taxes","url":"\/58.1-3226.1\/","token":"58.1\/III\/32\/3\/58.1-3226.1","metadata":false},{"id":371629,"structure_id":52905,"section_number":"58.1-3227","catch_line":"Proration of delinquent taxes after purchase of part of tract","url":"\/58.1-3227\/","token":"58.1\/III\/32\/3\/58.1-3227","metadata":false},{"id":371632,"structure_id":52905,"section_number":"58.1-3228","catch_line":"Release of delinquent tax lien to facilitate a conveyance of real property","url":"\/58.1-3228\/","token":"58.1\/III\/32\/3\/58.1-3228","metadata":{"court_decisions":""}},{"id":371630,"structure_id":52905,"section_number":"58.1-3228.1","catch_line":"Partial exemption from real property taxes for flood mitigation efforts","url":"\/58.1-3228.1\/","token":"58.1\/III\/32\/3\/58.1-3228.1","metadata":false},{"id":371631,"structure_id":52905,"section_number":"58.1-3228.2","catch_line":"Repealed","url":"\/58.1-3228.2\/","token":"58.1\/III\/32\/3\/58.1-3228.2","metadata":false}],"previous_section":{"id":371625,"structure_id":52905,"section_number":"58.1-3224","catch_line":"Apportionment of city taxes when part of real estate becomes separately owned","url":"\/58.1-3224\/","token":"58.1\/III\/32\/3\/58.1-3224","metadata":false},"next_section":{"id":371628,"structure_id":52905,"section_number":"58.1-3226","catch_line":"Procedure for such apportionment","url":"\/58.1-3226\/","token":"58.1\/III\/32\/3\/58.1-3226","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3225\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484273,"object_type":"law","relational_id":371626,"identifier":"58.1-3225","token":"58.1\/III\/32\/3\/58.1-3225","url":"\/58.1-3225\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3225\/","token":"58.1\/III\/32\/3\/58.1-3225","dublin_core":{"Title":"Apportionment of taxes, etc., on partition","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3225","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When there is a <span class=\"dictionary\">partition<\/span> of any real estate owned by two or more persons as joint tenants, tenants in common or coparceners and taxes or taxes, <span class=\"dictionary\">penalty<\/span> and interest or levies or assessments of any kind, whether state, county, city or town, are charged or chargeable against the joint estate, the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county or the city in which such real estate is situated, shall, on the <span class=\"dictionary\">motion<\/span> of any person to whom a portion of such real estate has been set off or allotted, or on the <span class=\"dictionary\">motion<\/span> of any person who has the right to charge such portion or portions with a debt, ascertain and fix the pro rata of such amount aforesaid, which should be paid by such person on the portion or portions of such real estate set off or allotted to him. When the pro rata of such amount has been so ascertained and paid, he shall hold the portion or portions of such real estate set off or allotted to him or them, free from the residue of the tax, or tax, <span class=\"dictionary\">penalty<\/span> and interest or <span class=\"dictionary\">levy<\/span> or assessment charged on the tract before <span class=\"dictionary\">partition<\/span>. And the portion or portions of such real estate set off or allotted to the person who shall not have paid their pro rata of the tax, or the tax, <span class=\"dictionary\">penalty<\/span> and interest or <span class=\"dictionary\">levy<\/span> or assessment, shall be charged with and held bound for the portion of such amount aforesaid remaining unpaid, in the same manner as if the <span class=\"dictionary\">partition<\/span> had been made before the tax, or tax <span class=\"dictionary\">penalty<\/span> and interest or <span class=\"dictionary\">levy<\/span> or assessment had been assessed or accrued.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAPPORTIONMENT OF TAXES, ETC., ON PARTITION (\u00a7 58.1-3225)\n\nWhen there is a partition of any real estate owned by two or more persons as\njoint tenants, tenants in common or coparceners and taxes or taxes, penalty and\ninterest or levies or assessments of any kind, whether state, county, city or\ntown, are charged or chargeable against the joint estate, the circuit court of\nthe county or the city in which such real estate is situated, shall, on the\nmotion of any person to whom a portion of such real estate has been set off or\nallotted, or on the motion of any person who has the right to charge such\nportion or portions with a debt, ascertain and fix the pro rata of such amount\naforesaid, which should be paid by such person on the portion or portions of\nsuch real estate set off or allotted to him. When the pro rata of such amount\nhas been so ascertained and paid, he shall hold the portion or portions of such\nreal estate set off or allotted to him or them, free from the residue of the\ntax, or tax, penalty and interest or levy or assessment charged on the tract\nbefore partition. And the portion or portions of such real estate set off or\nallotted to the person who shall not have paid their pro rata of the tax, or the\ntax, penalty and interest or levy or assessment, shall be charged with and held\nbound for the portion of such amount aforesaid remaining unpaid, in the same\nmanner as if the partition had been made before the tax, or tax penalty and\ninterest or levy or assessment had been assessed or accrued.\n\nHISTORY: Code 1950, \u00a7 58-826; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}