Chap. 217.—An ACT to amend and re-enact chapter 234, Acts of Assembly of
Virginia, 1918, approved March 15, 1918, entitled an act for the relief of all
taxpayers in the State of Virginia, whose lands during the year nineteen
hundred and seventeen were taken or acquired by the United States, or shall
be so taken or acquired in any year subsequent to the year nineteen hundred
and seventeen | [S B 224]

Approved March 19, 1926.

1. Beit enacted by the general assembly of Virginia, That chapter
two hundred and thirty-four, acts of assembly of Virginia, nineteen
hundred and eighteen, approved March fifteenth, nineteen hundred
and eighteen, entitled an act for the relief of all taxpayers in the State
of Virginia, whose lands during the year nineteen hundred and seven-
teen were taken or acquired by the United States, or shall be so taken
or acquired in any year subsequent to the year nineteen hundred and
seventeen, be amended and re-enacted so as to read as follows:

Chapter 234—That all taxpayers of this State, whose lands, or any
portion thereof, were, during the year nineteen hundred and seventeen,
or may have been or shall be in any year subsequent thereto, acquired
or taken in any manner whatsoever by the United States, shall be
relieved from the payment of taxes and levies on such lands as have
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 which the title was or shall be vested in the United
States, and the county treasurers as to lands situated in counties, and
the city treasurers and city collectors as to lands situated in cities, so
taken or acquired shall receive from and receipt to the original owner
of the lands so taken by the United States, for his proportionate part
of the taxes and levies for said year, and credit the payment on the
tax tickets, and shall return at the 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 on the margin of the list the date on which the prop-
erty was acquired by the United States government. Which list,
when approved by 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
the lands lie shall furnish a certificate to the auditor of public accounts
and to the county or city treasurer, showing the quantity of land taken
or acquired by the United States government, name of the former
owner, a description of the land, the district or ward in which the land
is situated; also the date of the recordation of the deed by which such
lands were taken or acquired by the United States government, as
shown by the records in his office, which certificate shall be sufficient
evidence to 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 lands have been so taken during the
year nineteen hundred and seventeen, or may have been or shall be so
taken in any year subsequent thereto, who shall have paid his taxes
and levies for the whole year, shall be entitled to recover such portion
of said taxes, as he would be relieved from paying under the terms of
this act, on any lands that may have been taken or acquired by the
United States, in the same manner as provided by law for the correc-
tion of erroneous assessments and refunding taxes erroneously charged;
and any such 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; provided, 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 the first day of July of the year following.

Any such taxpayer, whose lands have been so taken, or shall here-
after be so taken by condemnation, who shall appeal from the order
or decree of the trial court vesting title in said lands in the United
States, and who, pending such appeal, has paid or shall pay 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 so appealed from is affirmed, be entitled to recover the
taxes and levies so paid from the date upon which title in said lands
was or shall be vested in, and the possession and control thereof exer-
cised by, the United States, in the same manner as provided by law
for the correction of erroneous assessments and refunding taxes
erroneously charged; and such right to recover such taxes and levies
shall extend to the first day of September of the year following the
date of final determination of such appeal. ;

2. Inasmuch as complete settlementsfor certain lands acquired
by the United States are liable to be delayed, pending the adjustment
of taxes, an emergency,is“declared<to exist, and this act shall be in
force from its passage.