Chap. 201.—An ACT to amend and re-enact Chapter 155, as 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. [S B 123]

Approved March 23, 1946

Be it enacted by the General Assembly of Virginia:

1. That chapter one hundred and fifty-five, as amended, of the
Acts of the General Assembly of nineteen hundred and thirty-two, ap-
proved 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 atter January first, nineteen hundred and twenty-
three, and prior to January first, nineteen hundred and forty-four, 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 Com-
monwealth, or by any city or county or other legally organized muni-
cipality 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-seven, apply for re-
lief from such erroneous or improper assessment and from the sale of
said real estate to the Commonwealth, or any city or county 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 assess-
ment 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 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.

Nothing herein contained shall be construed as invalidating or re-
leasing any liens for taxes and levies where such liens, on the date this
act becomes effective, are being asserted and enforced in a chancery
cause then pending.