CHAPTER 559

AN ACT to amend the Code of Virginia by adding a section numbered
58-811.2, to provide for abatement of levies in certain cases. 3 128]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
58-811.2 as follows:

§ 58-811.2. In any county or city wherein assessments are made as
provided in § 58-811.1, the governing body shall provide for the abatement
of levies on buildings which are razed or destroyed or damaged by a for-
tuitous happening beyond the control of the owner; provided, that no such
abatement shall be allowed if the damage to such building shall impair the
value thereof by less than five hundred dollars; and provided further that
no such abatement shall be allowed in the case of damage to any such build-
ing if such damage shall be repaired during the same calendar year in
which it occurred. The tax on such razed, destroyed or damaged building
shall be computed according to the ratio which the portion of the year
such building was fit for use, occupancy and enjoyment bears to the entire
year. Application for such abatement shall be made by or on behalf of
the owner of such building within the calendar year in which such building
was razed or destroyed or in which such damage was sustained.