2006 Code of Virginia § 58.1-3363 - Recovery of taxes paid while contesting condemnation

58.1-3363. Recovery of taxes paid while contesting condemnation.

Any taxpayer whose lands are taken by condemnation, who appeals from theorder or decree of the trial court vesting title in the lands in the UnitedStates and who, pending such appeal, pays the taxes and levies on such lands,accruing subsequent to such order or decree vesting title to such lands inthe United States, shall, in the event the order or decree appealed from isaffirmed, be entitled to recover the taxes and levies so paid from the dateupon which the title in the lands was vested in, and the possession andcontrol thereof exercised by, the United States, in the same manner asprovided by law for the correction of erroneous assessments and refundingtaxes erroneously charged. Such right to recover such taxes and levies shallextend to September 1 of the year following the date of final determinationof such appeal.

(Code 1950, 58-821; 1984, c. 675.)