                                 CODE OF VIRGINIA

RECOVERY OF TAXES PAID WHILE CONTESTING CONDEMNATION (§ 58.1-3363)

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.

HISTORY: Code 1950, § 58-821; 1984, c. 675.