Tax Type
Property Tax
Description
Liens; Life Estate
Topic
Collection of Tax
Date Issued
08-23-1972
Unpaid property taxes assessed against a life tenant do not become a lien upon the entire fee interest in the property or the interests held by the remaindermen, even though the remaindermen created the life estate. The general rule that property taxes are the sole liability of the person in possession of the property is applicable.
Editorial Note: Under § 58-1024, taxes in certain cities and counties are a lien on the fee estate, not merely on the interest of the person in possession.
Attorney General's Opinion