Chap. 220.—-An ACT to amend and re-enact section 2385 of the Code ~ Vir-
ginia. {H B 316]
Approved March 16, 1920.

1. Be it enacted by the general assembly of Virginia, That section
twenty-three hundred and eighty-five of the Code of Virginia be
amended and re-enacted so as to read as follows:

Sec. 2385. Redress against erroneous assessment of taxes.—Any
person, assessed: with taxes on land or other property, aggrieved by
any such assessment, may, unless otherwise specifically provided by
law, within two years from the first day of September of.the year in
which such assessment is made, and any person assessed with a tax on
income or a license tax, aggrieved thereby, may, within one year from
the first day of September of the year in which such assessment is
made, apply for relief to the court in which the commissioner gave
bond and qualified, or to which or to whose clerk such bond and the
certificate of his qualification were returned. The attorney for the
Commonwealth shall defend the application; and no order made in
favor of the applicant shall have any validity unless it is stated therein
that such attorney did so defend; that the commissioner making the
assessment, or his successor, was examined asa witness touching the
application, and the facts proved be certified.

2. Nothing contained in this act shall affect any proceedings in-
stituted prior to the date on which this act shall become effective.

3. An emergency existing, this act shall be in force from its
passage.