Chap. 97,—_An ACT to provide for the correction by the court of erroneous
assessments of taxes and local levies against real estate in counties where
there had been no general re-assessment of real estate since 1930 and no

board of equalization of real estate assessments appointed since 1930.
[H B 219]

Approved March 10, 1938

1. Be it enacted by the General Assembly of Virginia as follows:

Section 1. Any person assessed with county levies or other local
taxes on real estate, aggrieved by any such assessment, may, if the real
estate involved is located in a county where there had been no general
re-assessment of real estate since nineteen hundred and thirty and no
board of equalization of real estate assessment appointed since nineteen
hundred and thirty, apply for relief to the circuit court of the county
wherein such assessment was made.

In such proceeding the burden of proof shall be upon the taxpayer
to show that the assessment against the real estate involved is out of
line with the assessments against other comparable real estate in the
same magisterial district, but it shall not be necessary for the taxpayer
to show that intentional systematic and wilful discrimination has been
made.

Section 2. If the court be satisfied from the evidence that the
assessment complained of is out of line with other assessments of com-
parable real estate in the same magisterial district the court shall reduce
or increase the assessment so that the assessment complained of shall
be in line with other assessments against comparable real estate in the
same magisterial district. If, in the opinion of the court the assessment
exceeds the proper amount the court shall order that the applicant be
exonerated from the payment of so much as is erroneously charged for
the year in which the petition for relief is filed, if not already paid,
and if paid refunded so much as is erroneously charged for the year
in which the petition is filed.

Section 3. An order of exoneration under this act, when delivered
to the tax-collecting officer, shall restrain him from collecting so much
as is thus erroneously charged. If what was so erroneously charged has
been paid, the order of the court shall compel the treasurer to refund
to the applicant the amount specified in the order.

Whenever a correction of a real estate assessment is ordered by
the court under this act, the clerk of the court shall certify to the
proper commissioner of the revenue the change made by the court and
the commissioner of revenue shall note such change on the land assess-
ment books.

The proceedings on an application filed under this act shall be as
nearly as may be practicable, in conformity with the provisions of
section four hundred and fourteen of the Tax Code of Virginia.