58.1-3360.2 - Proration by court; effect on interest and penalties. - Virginia Statutes

§ 58.1-3360.2. Proration by court; effect on interest and penalties.

Any such taxpayer, or his heirs, successors or assigns, who shall fail tohave his taxes prorated by the county or city treasurer, as above provided,shall be entitled to apply to the appropriate court for proration of thetaxes, as herein provided, in the same manner and within the same time asprovided by law for the correction of erroneous assessments and refundingtaxes erroneously charged; provided, however that in such proceedings suchtaxpayer shall be entitled to relief of interest and penalties only as to theproportionate part of the property so taken or acquired by the Commonwealth,or any county or municipality thereof or church or religious body, which isexempt 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.)