Chap. 442.—An ACT to amend and re-enact Chapter 155, as heretofore amended, of
the Acts of the General Assembly of 1932, approved March 22, 1932, relating to
relief from certain erroneous or improper assessment of taxes. [H B 477]

Approved April 6, 1942

1. Be it enacted by the General Assembly of Virginia, That chapter
one hundred and fifty-five, as heretofore amended, of the Acts of the
General Assembly of nineteen hundred and thirty-two, approved March
twenty-second, nineteen hundred and thirty-two, be amended and re-
enacted, 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 forty, of State taxes
and/or local levies on real estate and said real estate was thereafter re-
turned 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 municipality 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 December thirty-first, nineteen hundred
and forty-three, apply for relief from such erroneous or improper assess-
ment and from the sale of said real estate to the Commonwealth, or any
city or other legally organized municipality 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 Vir-
ginia, 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 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.