Chap. 433.—An ACT to extend the time within which an application may be
made for relief from erroneous assessment of property the beneficial title

of which is vested in any religious congregation and used for religious pur-
poses. [S B 239]

Approved March 26, 1930

1. Be it enacted by the general assembly of Virginia, That in any
case where the legal title to real estate is vested in any person and the
equitable title thereto or beneficial ownership thereof is vested in a re-
ligious congregation and the property is owned and held, and wholly,
and exclusively used for religious worship and said property has been
assessed for taxation, the court may at any time, within ten years upon
application being made in the manner prescribed by law, order that
the applicant be exonerated from the payment of any taxes erroneously
charged if not already paid, and if paid, that it be refunded, notwith-
standing the fact that the right to such relief may have been hereto-
fore barred by limitation.