Va. Code § 58.1-3223
Current with changes from the 2024 legislative session through ch. 845
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.
Va. Code § 58.1-3223