Chapter 34 - § 34.26 • CROPS — NATURAL RESOURCES — DEPLETABLE ASSETS

• Jurisdiction: Colorado

§ 34.26 • CROPS — NATURAL RESOURCES — DEPLETABLE ASSETS

Are there any farm lands in the estate, giving rise to a problem with regard to emblements, and whether the crops follow the land or are personal property?⁹⁵

It is the general rule that green fruit on trees at the death of a testator pass as part of the land (unless otherwise provided), and that the life tenant is entitled to harvest the crop as income.⁹⁶ It has been held that on the death of the life tenant, the green fruit passes to the remainderman in accordance with the rationale of the foregoing rule, but that in order to prevent unjust enrichment of the remainderman, he or she must, from the proceeds of the crop, reimburse the life tenant for the costs incurred in caring for the crop.⁹⁷ The Uniform Principal and Income Act is silent on this particular problem (see § 34.14). The general rule is that crops that are the result of annual planting and cultivating, such as grain, are personal property that do not pass with the land, but that crops that are the result of nature, such as timber, pasture, and hay, are part of the land and pass with it. These general principles will determine, unless otherwise provided, whether the crops pass to the heir, devisee, or life tenant, and will also determine the respective rights of the life tenant and remainderman on the death of the life tenant.⁹⁸

The Principal and Income Act does, however, deal specifically with accounting for animals and their offspring;⁹⁹ assets other than natural resources subject to depletion;¹⁰⁰ and natural resources, including timber, minerals, and oil and gas.¹⁰¹ See also discussion at § 34.15 of Colorado's Revised Uniform Principal and Income Act.¹⁰²

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Notes:

^[95] See Williams v. Stander, 354 P.2d 492 (Colo. 1960); Janitell v. State Bank of Wiley, 919 P.2d 921 (Colo. App. 1996).

^[96] 21 Am. Jur. 2d Crops §§ 27 and 34; 25 C.I.S. Crops § 1; Annot. 76 A.L.R.2d 182; Annot. 21 A.L.R.2d 1011; Annot. 51 A.L.R.2d 1380; Annot. 92 A.L.R.2d 1386.

^[97] Peer v. Willson, 210 So.2d 495 (Fla. Dist. Ct. App. 1968).

^[98] Annot. 76 A.L.R.2d 183; Annot. 47 A.L.R.3d 784.

^[99] C.R.S. § 15-1-411.

^[100] C.R.S. § 15-1-412.

^[101] C.R.S. § 15-1-414.

^[102] C.R.S. §§ 15-1-401, et seq.