An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1938 |
---|---|
Law Number | 289 |
Subjects |
Law Body
Chap. 289.—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 Commonwealth, and not thereafter redeemed, or purchased from the
Commonwealth by any other person’, approved March 22, 1932, as hereto-
fore amended, so as to extend the time within which application for such
relief may be made, and to make this act applicable to real estate bought
by municipalities. [fH B 208]
Approved March 28, 1938
1. Be it enacted by the General Assembly of Virginia, That an
act entitled an act to provide for relief from taxes and levies errone-
ously 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 delin-
quent for the non-payment of such taxes and levies, was sold for
the satisfaction thereof, and bought by the Commonwealth, and not
thereafter redeemed, or purchased from the Commonwealth by any
other person, approved March twenty-second, nineteen hundred and
thirty-two, as heretofore amended, be amended and re-enacted so as
to read as follows:
Section 1. Any person aggrieved by the erroneous or improper
assessment, 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
thereafter returned delinquent for the non-payment of said taxes
and/or levies, and was sold for satisfaction thereof and purchased
by the Commonwealth, or by any city or other legally organized mu-
nicipality of the Commonwealth, or was never offered for sale for such
delinquency, and which has not since been redeemed, or sold by the
Commonwealth, or by any city or other’ legally organized municipality
of the Commonwealth to any other person, may, at any time prior to
July first, nineteen hundred and forty, apply for relief from such
erroneous or improper assessment and from the sale of said real estate
to the Commonwealth, or any city or other legally organized munici-
pality of 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 as-
sessed, and set aside and annul the sale of any such real estate to the
Commonwealth or to any city or other legally organized municipality of
the Commonwealth, and effectually release the lien of said taxes and/or
levies therefrom.