Chap. 435.——An ACT to amend and re-enact section 1 of an act entitled 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, approved March 23, 1932, so as to extend the time, and
enlarge the remedy for relief from such assessments. [H B 490]

Approved March 30, 1936

1. Be it enacted by the General Assembly of Virginia, That section
one of an act entitled 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, approved March twenty-third, nineteen hundred and _thirty-
two, be amended and re-enacted so as to read as follows:

Section 1. 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, after the year nine-
teen hundred and two and prior to the year nineteen hundred and
thirty-five; or by the assessment of local levies for any year, or years,
after the year nineteen hundred and twenty-six and prior to the year
nineteen hundred and thirty-five, on any lands listed as acreage land
and 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 prior to December thirty-first, nineteen huridred and thirty-seven,
apply for relief to the circuit court of the county, or any city court of
record of the city, wherein such assessment was made; and any person
aggrieved by any such assessment, either upon mineral or acreage
valuation, for the year nineteen hundred and thirty-five, or any year
thereafter, may so apply for relief at any time within two years from
the thirty-first day of December of the year in which any such assess-
ment is made.

Any such application and all the proceedings thereon shall be, as
nearly as may be practicable, in conformity with the provisions of sec-
tions four hundred and ten and four hundred and fourteen of the Tax
Code of Virginia, and acts amendatory thereof; provided, however, ap-
plication for such relief may also be made by filing a petition therefor
in a chancery suit pending, or instituted, in any court having jurisdic-
tion over such real estate in which the liens against the same are to
be determined.