{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3362.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3362.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3362.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3362.html"}],"law_id":68809,"edition_id":1,"section_id":68809,"structure_id":13967,"section_number":"58.1-3362","catch_line":"Refund of taxes paid; effect on penalties and interest","history":"Code 1950, \u00a7\u00a7 58-820, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex. Sess., c. 47; 1984, c. 675.","full_text":"Any taxpayer whose lands are taken and who has paid his taxes and levies for the whole year, shall be entitled to recover such portion of the taxes, as he would be relieved from paying under the terms of \u00a7 58.1-3360, on any lands that may have been taken or acquired by the government or religious body in the same manner as provided by law for the correction of erroneous assessments and reducing taxes erroneously charged. Any taxpayer, who has not paid the taxes or levies on any such lands so taken or acquired, shall also be relieved of interest and penalties therefor; however, he shall make payment for his proportion of the taxes and levies for the year during which the land was so taken or acquired, on or before July 1 of the year following.","order_by":null,"text":{"0":{"id":249093,"text":"Any taxpayer whose lands are taken and who has paid his taxes and levies for the whole year, shall be entitled to recover such portion of the taxes, as he would be relieved from paying under the terms of \u00a7 58.1-3360, on any lands that may have been taken or acquired by the government or religious body in the same manner as provided by law for the correction of erroneous assessments and reducing taxes erroneously charged. Any taxpayer, who has not paid the taxes or levies on any such lands so taken or acquired, shall also be relieved of interest and penalties therefor; however, he shall make payment for his proportion of the taxes and levies for the year during which the land was so taken or acquired, on or before July 1 of the year following.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3362\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1962, chapter 149; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":86495,"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","order_by":null,"url":"\/58.1-3360\/"}],"permalink":{"id":256999,"object_type":"law","relational_id":68809,"identifier":"58.1-3362","token":"58.1\/III\/32\/13\/58.1-3362","url":"\/58.1-3362\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3362\/","token":"58.1\/III\/32\/13\/58.1-3362","dublin_core":{"Title":"Refund of taxes paid; effect on penalties and interest","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3362","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any taxpayer<\/span> whose lands are taken and who has paid his taxes and levies for the whole year, shall be entitled to recover such portion of the taxes, as he would be relieved from paying under the terms of \u00a7 58.1-3360<\/a>, on any lands that may have been taken or acquired by the government or religious body in the same manner as provided by law<\/span> for the correction of erroneous assessments and reducing taxes erroneously charged. Any taxpayer<\/span>, who has not paid the taxes or levies on any such lands so taken or acquired, shall also be relieved of interest and penalties therefor; however, he shall make payment for his proportion of the taxes and levies for the year during which the land was so taken or acquired, on or before July 1 of the year following.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUND OF TAXES PAID; EFFECT ON PENALTIES AND INTEREST (\u00a7 58.1-3362)\n\nAny taxpayer whose lands are taken and who has paid his taxes and levies for the\nwhole year, shall be entitled to recover such portion of the taxes, as he would\nbe relieved from paying under the terms of \u00a7 58.1-3360, on any lands that may\nhave been taken or acquired by the government or religious body in the same\nmanner as provided by law for the correction of erroneous assessments and\nreducing taxes erroneously charged. Any taxpayer, who has not paid the taxes or\nlevies on any such lands so taken or acquired, shall also be relieved of\ninterest and penalties therefor; however, he shall make payment for his\nproportion of the taxes and levies for the year during which the land was so\ntaken or acquired, on or before July 1 of the year following.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-820, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex.\nSess., c. 47; 1984, c. 675.","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}}