Chap. 421.—An ACT for the relief of all taxpayers in the State of Virginia
whose property has been heretofore taken or acquired by the State of
Virginia or any county or municipality thereof, or shall be so taken or
acquired in any year subsequent hereto. (S B 372]

Approved March 24, 1922.

Be it enacted by the general assembly of Virginia, That all tax-
payers of this State whose property, or any portion thereof, has
been heretofore acquired or taken in any manner whatsoever by the
State of Virginia, or any county or municipality thereof, shall be
relieved from the payment of taxes and levies om such property as
has been or shall be so taken or acquired for that portion of the
year in which said property was or shall be so taken or acquired,
from and after the date upon whish the title was or shall be vested in
the said State of Virginia, or any county or municipality thereof;
and the county treasurers, as to property situated in the counties,
and the city treasurers and the city collectors, as to property situated
in the cities, so taken or acquired, shall, so long as they are authorized
by law to collect taxes in their hands, receive from and receipt to
the original owner, his personal representative, heirs, successors or
assigns, of the property so taken by the State of Virginia, or any
county or municipality thereof, for his proportionate part of the taxes
and levies for such year and credit the payment on the tax tickets,
and shall return at the time he makes his returns of land and lots
improperly assessed, as required by law, the proportional part of
the taxes and levies exonerated from taxation for any such year,
indicating on the margin of the list the date on which the property
was so acquired and whether so acquired by the State of Virginia
or by any county or municipality thereof. Said 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 said year.
The clerk of the court of the county or city in which is recorded the
transfer of title to said property shall furnish a certificate to the
auditor of public accounts and to the county or city treasurer, or city
collector, showing the quantity of land so taken or acquired, and
whether by the State of Virgimia or any county or municipality
thereof, the name of the former owner, and a description of the
property and the district or ward in which the property is situated,
also the date of the recordation of the deed or order by which such
property was taken or acquired by the State of Virginia or any
county or municipality thereof, as shown by the records in his office,
which certificate shall be sufficient evidence to the county and city
treasurers and city collectors to authorize them to receive and pro-
rate the taxes and levies as herein authorized.
Any such taxpayer whose property has been so taken heretofore
within three years prior to the passage of this act who shall have paid
his taxes and levies for the whole year shall be entitled to recover
such proportion of said taxes as he would be relieved from paying
under the terms of this act on any property that has been taken or
acquired heretofore by the State of Virginia, or any county or muni-
cipality thereof, in the same manner as provided by law for the
correction of erroneous assessments and refunding taxes erroneously
charged; provided, however, that application therefor, as provided
by law, shall be made to the appropriate court on or before September
first, nineteen hundred and twenty-three; and any such taxpayer
who has not paid the taxes or levies on such property so taken or
acquired for any year prior to nineteen hundred and twenty-two shall
be entitled to the pro ration of said taxes or levies and the relief as
herein provided, upon application to the proper court, in the manner
as provided by law for the correction of erroneous assessments and
refunding taxes erroneously charged, and shall also be relieved of
interest and penalties therefor, provided he shall make application to
said court on or before the first day of September, nineteen hundred
and twenty-three.

And any such taxpayer, as to property acquired by the State of
Virginia, or any county or municipality thereof, subsequent to Jan-
uary first, nineteen hundred and twenty-two, who shall fail to have
his taxes pro rated by the county or city treasurer or city collector,
as above provided, shall be entitled to apply to the appropriate court
for pro ration of said taxes, as herein provided, in the saise manner
and within the same time as provided by law for the correction of
erroneous assessments and refunding taxes erroneously charged ; pro-
vided however, that in such proceedings such taxpayer shall be en-
titled to relief of interest and penalties only as to the proportionate
part of the said property so taken: or acquired by the State of
Virginia, or any county or municipality thereof.