CHAPTER 149

An Act to amend and reenact § 58-822 of the Code of Virginia, relating
to credit on current year’s taxes when land is acquired by State,
county or municipality, so as to provide for refund of taxes under
certain conditions.

[H 130]

Approved February 28, 1962

Be it enacted by the General Assembly of Virginia:
ta That § 58-822 of the Code of Virginia be amended and reenacted as

ollows:

§ 58-822. All taxpayers of this State whose property, or any portion
thereof, shall have been or may be given to, sold to or taken in any manner
whatsoever by this State or any county or municipality thereof or any
church or religious body, which is exempt from taxation by Section 183 of
the Constitution, shall be relieved from the payment of taxes and levies on
such property as shall be so taken or acquired for that portion of the year
in which the property was or shall be so taken or acquired, from and after
the date upon which the title was or shall be vested in this State or any
county or municipality thereof or any such church or religious body. 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, received from and receipt to the original owner, his
personal representative, heirs, successors or assigns, of the property so
taken or acquired by this State, or any county or municipality thereof or
any such church or religious body, for his proportionate part of the taxes
and levies for such year and credit for the payment on the tax ticket 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 this State or by any county or municipality thereof or any
such church or religious body. Such list, when approved by the proper
authorities, shall be considered as a credit to any such treasurer or col-
lector in the settlement of the accounts for such year; provided, that any
such taxpayer who shall have paid his taxes and levies, or any part thereof,
for such year shall be entitled to a refund for such portion of the taxes as
he would be relieved from paying under the terms of this section, which
refund shall be made by the treasurer or city collector upon presentation
to him of a valid receipt showing that payment of such taxes was made,
and the amount of such refund shall be considered as a credit to any such
treasurer or collector in the settlement of his accounts for such year.