{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3363.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3363.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3363.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3363.html"}],"law_id":87394,"edition_id":1,"section_id":87394,"structure_id":13967,"section_number":"58.1-3363","catch_line":"Recovery of taxes paid while contesting condemnation","history":"Code 1950, \u00a7 58-821; 1984, c. 675.","full_text":"Any taxpayer whose lands are taken by condemnation, who appeals from the order or decree of the trial court vesting title in the lands in the United States and who, pending such appeal, pays the taxes and levies on such lands, accruing subsequent to such order or decree vesting title to such lands in the United States, shall, in the event the order or decree appealed from is affirmed, be entitled to recover the taxes and levies so paid from the date upon which the title in the lands was vested in, and the possession and control thereof exercised by, the United States, in the same manner as provided by law for the correction of erroneous assessments and refunding taxes erroneously charged. Such right to recover such taxes and levies shall extend to September 1 of the year following the date of final determination of such appeal.","order_by":null,"text":{"0":{"id":312919,"text":"Any taxpayer whose lands are taken by condemnation, who appeals from the order or decree of the trial court vesting title in the lands in the United States and who, pending such appeal, pays the taxes and levies on such lands, accruing subsequent to such order or decree vesting title to such lands in the United States, shall, in the event the order or decree appealed from is affirmed, be entitled to recover the taxes and levies so paid from the date upon which the title in the lands was vested in, and the possession and control thereof exercised by, the United States, in the same manner as provided by law for the correction of erroneous assessments and refunding taxes erroneously charged. Such right to recover such taxes and levies shall extend to September 1 of the year following the date of final determination of such appeal.","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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3363\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":257003,"object_type":"law","relational_id":87394,"identifier":"58.1-3363","token":"58.1\/III\/32\/13\/58.1-3363","url":"\/58.1-3363\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3363\/","token":"58.1\/III\/32\/13\/58.1-3363","dublin_core":{"Title":"Recovery of taxes paid while contesting condemnation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3363","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any taxpayer<\/span> whose lands are taken by condemnation, who appeals<\/span> from the order<\/span> or decree<\/span> of the trial<\/span> court<\/span> vesting title in the lands in the United States and who, pending such appeal<\/span>, pays the taxes and levies on such lands, accruing subsequent to such order<\/span> or decree<\/span> vesting title to such lands in the United States, shall, in the event the order<\/span> or decree<\/span> appealed from is affirmed<\/span>, be entitled to recover the taxes and levies so paid from the date upon which the title in the lands was vested in, and the possession<\/span> and control thereof exercised by, the United States, in the same manner as provided by law<\/span> for the correction of erroneous assessments and refunding taxes erroneously charged. Such right to recover such taxes and levies shall extend to September 1 of the year following the date of final determination of such appeal<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECOVERY OF TAXES PAID WHILE CONTESTING CONDEMNATION (\u00a7 58.1-3363)\n\nAny taxpayer whose lands are taken by condemnation, who appeals from the order\nor decree of the trial court vesting title in the lands in the United States and\nwho, pending such appeal, pays the taxes and levies on such lands, accruing\nsubsequent to such order or decree vesting title to such lands in the United\nStates, shall, in the event the order or decree appealed from is affirmed, be\nentitled to recover the taxes and levies so paid from the date upon which the\ntitle in the lands was vested in, and the possession and control thereof\nexercised by, the United States, in the same manner as provided by law for the\ncorrection of erroneous assessments and refunding taxes erroneously charged.\nSuch right to recover such taxes and levies shall extend to September 1 of the\nyear following the date of final determination of such appeal.\n\nHISTORY: Code 1950, \u00a7 58-821; 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}}