i currently have 7 tanks up and running, and not enough heaters for all of them. all my larger tanks (110g, 40g, 13g and 10g) have 1 heater each. then i have 3 small tanks, approx 15L, 10L and 6L (4g, 2.5g and 1.5g) and i only have 1 heater between them.
i have a small external filter (very small) with a spray bar. i put the spray bar into 1 tank the heater into a second tank and the intake tube into the third. then i put tubes between the 1st and 2nd tanks and between the 2nd and 3rd. if you create a siphon with the tubes it keeps the water level even across all 3 tanks. then when you turn on the filter it forces an exchange of water between all 3 tanks.
so, 1 heater and 1 filter and 3 warm happy bettas! although the tanks are a little bit bare at the moment as it was kind of an emergency measure and haven't had a chance to decorate yet. they just have a few plants loose in the tank and some slate caves.