Chap. 245.—An ACT to provide for the relief of taxpayers from taxes and levies
on lands assessed with fictitious mineral values; and from local levies on real
estate assessed for taxation at a valuation grossly in excess of, and out of
proportion to, the assessed value of real estate generally, in the same county,
or city, for the same year, or years. [S B 193]

Approved March 23, 1932

1. Be it enacted by the general assembly of Virginia, That any
person aggrieved by the assessment of State taxes and/or local levies
on lands listed as mineral lands and assessed with fictitious mineral
values, for any year, or years, since the year nineteen hundred and
two; or, by the assessment of local levies for any year, or years, since
the year nineteen hundred and twenty-six, on any land listed as acreage
assessed for taxation at a valuation grossly in excess of, and out of
proportion to, the assessed value of other acreage lands generally, in the
same county, or city, in the same year, or years, may, at any time
within two years from the day upon which this act becomes effective,
apply for relief to the circuit court of the county, or any city court
of record of the city, wherein such assessment was made.

Any such application and all the proceedings thereon shall be, as
nearly as may be practicable, in conformity with the provisions of
section four hundred and ten and four hundred and fourteen of the
Tax Code of Virginia, and acts amendatory thereof.

2. In the event the application be for relief from taxes and/or
levies on land alleged to have been assessed with fictitious mineral
values, if the court, after hearing such proper evidence as may be
introduced, shall be satisfied that such lands had no real, or market-
able mineral value in the year, or years, in which they were so assessed,
the court may grant relief by cancelling and annulling the assessment
of taxes and/or levies against such fictitious, unreal and unmarketable
mineral value; and the court’s order shall operate to discharge such
lands from the lien of the taxes and/or levies so cancelled and annulled.

3. In the event the application be for relief from local levies on
acreage land alleged to have been assessed and taxed on a grossly
excessive valuation, if the court, after hearing all proper evidence
adduced, be of the opinion that such acreage land was in fact, in any
one or more of such years; assessed with such levies on a valuation
grossly in excess of, and out of proportion to, the assessed value of
other acreage land generally, in the same county, or city, in the same
year, or years, and that such assessment of the applicant’s acreage land
resulted in an unjust and unfair discrimination against him, and in
placing upon him a tax burden grossly out of proportion to that placed
upon other taxpayers of his county, or city, generally, in such year, or
years, the court may grant the applicant relief by cancelling and an-
nulling what the court may deem to be a just proportional part of the
levies so assessed ; and the court’s order shall operate to discharge such
acreage land from the lien of so much of such levies as may be so
cancelled and annulled.

4. The relief provided for in this act shall only be granted in
cases where the land has been returned delinquent and, either sold for
the delinquent taxes and/or levies and purchased by the Common-
wealth, or not offered for sale for such delinquency, and has not been
redeemed.

5. The remedies provided by this act are in addition to the remedies
now provided by law for the correction of erroneous and improper
assessments.

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