                                 CODE OF VIRGINIA

REFUND OF TAXES PAID; EFFECT ON PENALTIES AND INTEREST (§ 58.1-3362)

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 § 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.

HISTORY: Code 1950, §§ 58-820, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex.
Sess., c. 47; 1984, c. 675.