                                 CODE OF VIRGINIA

PRORATION BY COURT; EFFECT ON INTEREST AND PENALTIES (§ 58.1-3360.2)

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 § 58.1-3219.9; or a
disabled veteran for that portion of the property that is exempt from taxation
pursuant to § 58.1-3219.5.

HISTORY: Code 1950, § 58-824; 1960, c. 58; 1971, Ex. Sess., c. 1; 1984, c. 675;
2012, c. 782; 2015, c. 577.