2006 Code of Virginia § 58.1-3362 - Refund of taxes paid; effect on penalties and interest

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 forthe whole year, shall be entitled to recover such portion of the taxes, as hewould be relieved from paying under the terms of 58.1-3360, on any landsthat may have been taken or acquired by the government or religious body inthe same manner as provided by law for the correction of erroneousassessments and reducing taxes erroneously charged. Any taxpayer, who has notpaid the taxes or levies on any such lands so taken or acquired, shall alsobe relieved of interest and penalties therefor; however, he shall makepayment for his proportion of the taxes and levies for the year during whichthe 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.)