Chap. 54.—An ACT to amend and re-enact section 567 of the Code of Vir-
ginia in relation to redress against erroneous assessment of taxes.
(H. B. 99.)
Approved March 10, 1914.

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

Sec. 567. Any person assessed with 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, and any
person assessed with a license tax, aggrieved thereby, may, within
one year after such assessment, apply for relief to the court in
which the commissioner gave bond and qualified, or to which or to
whose clerk such bond and the certificate of his qualification were
returned; 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 a proper single tax has been paid thereon, but
that the erroneous tax has not been paid, the court may order that
the applicant be exonerated from the payment of such erroneous
assessments, even though the application be not made within two
years as hereinbefore required. The attorney ‘for the Common-
wealth shall defend the application; and no order made in favor
of the applicant shall have any validity unless it is stated therein
that such attorney did so defend; that the commissioner making
the assessment, or his successor, was examined as a witness touching
the application, and the facts proved to be certified.

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.