Chap. 155.—An ACT to provide for relief from taxes and levies erroneously or
improperly assessed after July 10, 1902, and prior to March 31, 1926, against
real estate in cases where such real estate was returned delinquent for the non-
payment of such taxes and levies, was sold for the satisfaction thereof, and
bought by the Commonwealth, and not thereafter redeemed, or purchased from
the Commonwealth by any other person. [H B 168]

Approved March 2Z, 1932

1. Be it enacted by the general assembly of Virginia, That any
person aggrieved by the erroneous or improper assessment, at any
time after July tenth, nineteen hundred and two and prior to March
thirty-first, nineteen hundred and twenty-six, of State taxes and/or
local levies on real estate and said real estate was thereafter returned
delinquent for the non-payment of said taxes and/or levies, and was
sold for the satisfaction thereof and purchased by the Commonwealth,
or was never offered for sale for such delinquency, and which has not
since been redeemed, or sold by the Commonwealth to any other per-
son, may, at any time within two years from the time this act becomes
effective, apply for relief from such erroneous or improper assessment
and from the sale of said real estate to the Commonwealth, to the cir-
cuit court of the county, or any city court of record of the city, where-
in such assessment was made. |

Such application, and all the proceedings thereon, shall be, as
nearly as may be practicable, in conformity with the provisions of
sections four hundred and ten and four hundred and fourteen of the
Tax Code of Virginia, and acts amendatory thereof. If, upon a full
hearing of the case, the court shall be satisfied that the applicant is
entitled to the relief prayed for, the court shall make such order as
will cancel and annul the taxes and/or levies so erroneously or im-
properly assessed, and set aside and annul the sale of any such real
estate to the Commonwealth, and effectually release the lien of said
taxes and/or levies therefrom.