CHAPTER 58

IN ACT to amend and reenact 8§ 58-822, 58-828 as amended, and
58-824 of the Code of Virginia, relating to credit on taxes when
land acquired by State, county, municipality or church; requiring
clerk to furnish list of such lands and providing for proration by
court and the effect on interest and penalties.

[S 53]

Approved February 23, 1960

Be it enacted by the General Assembly of Virginia:

That §§ 58-822, 58-823 as amended, and 58-824 of the Code of Vir-
inia be amended and reenacted as follows:

§ 58-822. All taxpayers of this State whose property, or any portion
1ereof, shall have been or may be given to, sold to or taken in any manner
hatsoever by this State or any county or municinality thorecf .. nc...
church or religious body, which is exempt from taxation by Section 188 of
the Constitution, shall be relieved from the payment of taxes and levies
on such property as shall be so taken or acquired for that portion of
the year in which the property was or shall be so taken or acquired, from
and after the date upon which the title was or shall be vested in this State
or any county or municipality thereof or any such church or religious body.
The county treasurers as to property situated in the counties and the city
treasurers and the city collectors as to property situated in the cities, so
taken or acquired, shall, so long as they are authorized by law to collect
taxes in their hands, received from and receipt to the original owner, his
personal representative, heirs, successors or assigns, of the property so
taken or acquired by this State, or any county or municipality thereof or any
such church or religious body, for his proportionate part of the taxes and
levies for such year and credit for the payment on the tax ticket and shall
return at the time he makes his returns of land and lots improperly as-
sessed, as required by law, the proportional part of the taxes and levies ex-
onerated from taxation for any such year, indicating on the margin of the
list the date on which the property was so acquired and whether so acquired
by this State or by any county or municipality thereof or any such church
or religious body. Such list, when approved by the proper authorities, shall
be considered as a credit to any such treasurer or collector in the settle-
ment of the accounts for such year.

§ 58-823. The clerk of the court of the county or city in which is
recorded the transfer of title to such property shall furnish a certificate to
the county or city treasurer, or city collector, showing the quantity of land
so taken or acquired, and whether by this State or any county or munici-
pality thereof or church or religious body, which is exempt from taxation by
Section 188 of the Constitution, the name of the former owner and a
description of the property and the district or ward in which the property
is situated, also the date of the recordation of the deed or order by which
such property was taken or acquired by this State or any county or munici-
pality thereof or any such church or religious body, as shown by the records
in his office. Such certificate shall be sufficient evidence to the county and
city treasurers and city collectors to authorize them to receive and prorate
the taxes and levies as herein authorized.

§ 58-824. Any such taxpayer, or his heirs, successors or assigns, who
shall fail to have his taxes prorated by the county or city treasurer or city
collector, as above provided, shall be entitled to apply to the appropriate
court for proration of the taxes, as herein provided, in the same manner and
within the same time as provided by law for the correction of erroneous
assessments and refunding taxes erroneously charged; provided, however,
that in such proceedings such taxpayer shall be entitled to relief of interest
and penalties only as to the proportionate part of the property so taken or
acquired by this State, or any county or municipality thereof or church or
religious body, which is exempt from taxation by Section 188 of the Con-
stitution.