§ 58.1-3362. Refund of taxes paid; effect on penalties and interest
Any taxpayer whose lands are taken and who has paid his taxes and levies for the whole year, shall be entitled to recover such portion of the taxes, as he would be relieved from paying under the terms of § 58.1-3360, on any lands that may have been taken or acquired by the government or religious body in the same manner as provided by law for the correction of erroneous assessments and reducing taxes erroneously charged. Any taxpayer, who has not paid the taxes or levies on any such lands so taken or acquired, shall also be relieved of interest and penalties therefor; however, he shall make payment for his proportion of the taxes and levies for the year during which the land was so taken or acquired, on or before July 1 of the year following.
(Code 1950, §§ 58-820, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex. Sess., c. 47; 1984, c. 675.)
Sections: Previous 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 58.1-3374 58.1-3375 NextLast modified: April 16, 2009