§ 58.1-3360.2. Proration by court; effect on interest and penalties
Any such taxpayer, or his heirs, successors or assigns, who shall fail to have his taxes prorated by the county or city treasurer, 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 the Commonwealth, or any county or municipality thereof or church or religious body, which is exempt from taxation by Article X, Section 6 of the Constitution of Virginia.
(Code 1950, § 58-824; 1960, c. 58; 1971, Ex. Sess., c. 1; 1984, c. 675.)
Sections: Previous 58.1-3351 58.1-3352 58.1-3353 58.1-3354 58.1-3355 58.1-3360 58.1-3360.1 58.1-3360.2 58.1-3361 58.1-3362 58.1-3363 58.1-3370 58.1-3371 58.1-3372 58.1-3373 NextLast modified: April 3, 2009