Chap. 36.—An ACT to amend and re-enact an act entitled an act to provide for
relief from taxes and levies erroneously or improperly assessed after July 10,
1902, and prior to March 31, 1926, against real estate in cases where such
real estate was returned delinquent for the non-payment of such taxes and
levies, was sold for the satisfaction thereof, and bought by the Common-
wealth, and not thereafter redeemed, or purchased from the Commonwealth
by any other person, approved March 22, 1932, so as to include real estate
improperly assessed prior to March 31, 1932. [H. B. 24]

Approved September 11, 1933

1. Be it enacted by the General Assembly of Virginia, That an act
entitled an act to provide for relief from taxes and levies erroneously
or improperly assessed. after, July tenth, nineteen hundred and two, and
prior to March thirty-first, nineteen hundred and twenty-six, against
real estate in cases where such real estate was returned delinquent for
the non-payment of such taxes and levies, was sold for the satisfaction
thereof, and bought by the Commonwealth, and not thereafter re-
deemed, or purchased from the Commonwealth by any other person,
approved March twenty-second, nineteen hundred and thirty-two, be
amended and re-enacted so as to read as follows:

Section 1. Any person aggrieved by the erroneous or improper as-
sessment, at any time after July tenth, nineteen hundred and two, and
prior to March thirty-first, nineteen hundred and thirty-two, of State
taxes and/or local levies on real estate and said real estate was there-
after returned delinquent for the non-payment of said taxes and/or
levies, and was sold for satisfaction thereof and purchased by the Com-
monwealth, or was never offered for sale for such delinquency, and
which has not since been redeemed, or sold by the Commonwealth to
any other person, may, at any time within two years from the time this
act becomes effective, apply for relief from such erroneous or improper
assessment and from the sale of said real estate to the Commonwealth,
to the circuit court of the county, or any city court of record of the
city, wherein such assessment was made.

Such application, and all the proceedings thereon, shall be, as nearly
as may be practicable, in conformity with the provisions of sections
four hundred and ten and four hundred and fourteen of the Tax Code
of Virginia, and acts amendatory thereof. If, upon a full hearing of
the case, the court shall be satisfied that the applicant is entitled to the
relief prayed for, the court shall make such order as will cancel and
annul the taxes and/or levies so erroneously or improperly assessed,
and set aside and annul the sale of any such real estate to the Com-
monwealth, and effectually release the lien of said taxes and/or levies
therefrom.