{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3360.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3360.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3360.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3360.2.html"}],"law_id":55028,"edition_id":1,"section_id":55028,"structure_id":13967,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","history":"Code 1950, \u00a7 58-824; 1960, c. 58; 1971, Ex. Sess., c. 1; 1984, c. 675; 2012, c. 782; 2015, c. 577.","full_text":"Any such taxpayer, or his heirs, successors or assigns, who shall fail to have his taxes prorated by the county or city treasurer, as above provided, shall be entitled to apply to the appropriate court for proration of the taxes, as herein provided, in the same manner and within the same time as provided by law for the correction of erroneous assessments and refunding taxes erroneously charged; provided, however that in such proceedings such taxpayer shall be entitled to relief of interest and penalties only as to the proportionate part of the property so taken or acquired by the Commonwealth or any county or municipality thereof; a church or religious body that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was killed in action for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.9; or a disabled veteran for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5.","order_by":null,"text":{"0":{"id":201819,"text":"Any such taxpayer, or his heirs, successors or assigns, who shall fail to have his taxes prorated by the county or city treasurer, as above provided, shall be entitled to apply to the appropriate court for proration of the taxes, as herein provided, in the same manner and within the same time as provided by law for the correction of erroneous assessments and refunding taxes erroneously charged; provided, however that in such proceedings such taxpayer shall be entitled to relief of interest and penalties only as to the proportionate part of the property so taken or acquired by the Commonwealth or any county or municipality thereof; a church or religious body that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was killed in action for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.9; or a disabled veteran for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13967,"edition_id":1,"name":"Public Taking of Private Real Estate","identifier":"13","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":256981,"object_type":"structure","relational_id":13967,"identifier":"13","token":"58.1\/III\/32\/13","url":"\/58.1\/III\/32\/13\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":86495,"structure_id":13967,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","url":"\/58.1-3360\/","token":"58.1\/III\/32\/13\/58.1-3360","metadata":false},{"id":57191,"structure_id":13967,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","url":"\/58.1-3360.1\/","token":"58.1\/III\/32\/13\/58.1-3360.1","metadata":false},{"id":55028,"structure_id":13967,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","url":"\/58.1-3360.2\/","token":"58.1\/III\/32\/13\/58.1-3360.2","metadata":false},{"id":74240,"structure_id":13967,"section_number":"58.1-3361","catch_line":"Clerk to furnish lists of such lands","url":"\/58.1-3361\/","token":"58.1\/III\/32\/13\/58.1-3361","metadata":false},{"id":68809,"structure_id":13967,"section_number":"58.1-3362","catch_line":"Refund of taxes paid; effect on penalties and interest","url":"\/58.1-3362\/","token":"58.1\/III\/32\/13\/58.1-3362","metadata":false},{"id":87394,"structure_id":13967,"section_number":"58.1-3363","catch_line":"Recovery of taxes paid while contesting condemnation","url":"\/58.1-3363\/","token":"58.1\/III\/32\/13\/58.1-3363","metadata":false}],"previous_section":{"id":57191,"structure_id":13967,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","url":"\/58.1-3360.1\/","token":"58.1\/III\/32\/13\/58.1-3360.1","metadata":false},"next_section":{"id":74240,"structure_id":13967,"section_number":"58.1-3361","catch_line":"Clerk to furnish lists of such lands","url":"\/58.1-3361\/","token":"58.1\/III\/32\/13\/58.1-3361","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3360.2\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. 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. Those modifications are as follows: in 1960, chapter 58; in 1984, chapter 675; in 2012, chapter 782<\/a>; in 2015, chapter 577<\/a>.<\/p>","references":false,"refers_to":[{"id":79336,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","order_by":null,"url":"\/58.1-3219.5\/"},{"id":62934,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","order_by":null,"url":"\/58.1-3219.9\/"}],"permalink":{"id":256991,"object_type":"law","relational_id":55028,"identifier":"58.1-3360.2","token":"58.1\/III\/32\/13\/58.1-3360.2","url":"\/58.1-3360.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3360.2\/","token":"58.1\/III\/32\/13\/58.1-3360.2","dublin_core":{"Title":"Proration by court; effect on interest and penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3360.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any such taxpayer<\/span>, or his heirs, successors or assigns, who shall fail to have his taxes prorated by the county or city treasurer, as above provided, shall be entitled to apply to the appropriate court<\/span> for proration of the taxes, as herein provided, in the same manner and within the same time as provided by law<\/span> for the correction of erroneous assessments and refunding taxes erroneously charged; provided, however that in such proceedings such taxpayer<\/span> shall be entitled to relief of interest and penalties only as to the proportionate part of the property so taken or acquired by the Commonwealth or any county or municipality thereof; a church or religious body that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was killed in action for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.9<\/a>; or a disabled veteran for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPRORATION BY COURT; EFFECT ON INTEREST AND PENALTIES (\u00a7 58.1-3360.2)\n\nAny such taxpayer, or his heirs, successors or assigns, who shall fail to have\nhis taxes prorated by the county or city treasurer, as above provided, shall be\nentitled to apply to the appropriate court for proration of the taxes, as herein\nprovided, in the same manner and within the same time as provided by law for the\ncorrection of erroneous assessments and refunding taxes erroneously charged;\nprovided, however that in such proceedings such taxpayer shall be entitled to\nrelief of interest and penalties only as to the proportionate part of the\nproperty so taken or acquired by the Commonwealth or any county or municipality\nthereof; a church or religious body that is exempt from taxation by Article X,\nSection 6 of the Constitution of Virginia; a surviving spouse of a member of the\narmed forces of the United States who was killed in action for that portion of\nthe property that is exempt from taxation pursuant to \u00a7 58.1-3219.9; or a\ndisabled veteran for that portion of the property that is exempt from taxation\npursuant to \u00a7 58.1-3219.5.\n\nHISTORY: Code 1950, \u00a7 58-824; 1960, c. 58; 1971, Ex. Sess., c. 1; 1984, c. 675;\n2012, c. 782; 2015, c. 577.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}