                                 CODE OF VIRGINIA

CREDIT ON CURRENT YEAR&#8217;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 (§ 58.1-3360)

Any taxpayer whose lands, or any portion thereof, are in any year acquired or
taken in any manner by the United States; the Commonwealth; a political
subdivision; a church or religious body, which 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 under § 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, shall be relieved from the payment of taxes and levies from
the date of divestment of such land for that portion of the year in which the
property was taken or acquired. The county treasurers as to land situated in
counties and the city treasurers and city collectors as to lands situated in
cities shall receive from and receipt to the original owner of the lands so
taken, for his proportionate part of the taxes and levies for the year and
credit the payment on the tax tickets and shall return at the same time he makes
his return of lands and lots improperly assessed, as required by law, the
proportional part of the taxes and levies exonerated from taxation for any such
year, indicating the date on which the property was acquired by the government
or religious body. Such list, when approved by the proper authorities, shall be
considered as a credit to any such treasurer or collector in the settlement of
the accounts for such year.

HISTORY: Code 1950, §§ 58-818, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex.
Sess., c. 47; 1984, c. 675; 2012, c. 782; 2014, cc. 330, 757.