Chap. 53.—An ACT to amend and re-enact section 571 of the Code of Vir-
ginia in relation to redress against erroneoug assessments of levies
and local taxes. (H. B. 100.)

Approved March 10, 1914.

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

Sec. 571. Any person assessed with county or city levies and
cther local taxes, on lands 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, apply for relief to the circuit or
corporation court of the county or city wherein such assessment
was made; and thereupon the court shall order that he be exonerated
from the payment of so much as is improperly assessed, if not al-
ready paid, and if paid, that it be refunded to him by the treas-
urer, who shall have credit for the same in his settlement; except,
that where it is shown to the satisfaction of the court that there
has been a double assessment of the same property in any case, one
of which assessments is proper and the other erroneous, and that
@ proper single tax has been paid thereon, but that the erroneous tax
has not been paid, the court may order that the applicant be ex-
onerated from the payment of such erroneous assessments, even
though the application be not made within two years as herein- ©
before required.

Whereas, the authorities are now enforcing the payment of all
delinquent taxes whether doubly assessed or not, and the tax payers
have no adequate remedy against it, an emergency exists and this
act shall be in force from its passage.