Chap. 290.—An ACT to amend and re-enact section 2385 of the Code of Virginia
as amended by an act approved March 16, 1920. [HB 36]

Approved March 20, 1924.

1. Be it enacted by the general assembly of Virginia, That section
twenty-three hundred and eighty-five of the Code of Virginia, as
amended by an act approved March sixteenth, nineteen hundred and
twenty, be further amended and re-enacted to read as follows:

Section 2385. Redress against erroneous assessment of taxes.—Any
person assessed with taxes on land 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 tax on income or
a license tax, aggrieved thereby, may, within one year from the first day
of September of the year in which such assessment is made, apply for
relief to the court in which the officer who made the assessment 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 as-
sessment 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, the court may order that the applicant be exonerated from
such erroneous assessment, whether the erroneous tax has been paid or
not, and even though the application be not made within two years as
hereinkefore required. The attorney for the Commonwealth shall de-
fend 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,
if it was made by a commissioner, was examined as a witness touching
the application, and the facts proved be certified.

Any person who, since March sixteenth, nineteen hundred and
twenty, has made an application for exoneration from an erroneous
double assessment, and has been denied the relief applied for, may
again make such applica ion and shall be entitled to the same relief
as he would be entitled to had no previous application been made by