                                 CODE OF VIRGINIA

RELIEF FROM TAXES IN CASES OF DISASTER (§ 58.1-3014)

All taxpayers of the Commonwealth whose lands, improvements thereon, or personal
property, or any portion thereof, shall be in any year destroyed in any manner
by common disaster, if declared such by the Governor of Virginia, may on
application therefor be relieved from the payment of taxes and levies to any
county, city or town upon such land, improvements thereon, or personal property
as shall be so taken and which are uncompensated for by insurance or otherwise.
Such relief shall be for that year in which such property is taken from and
after the date upon which such disaster occurred, if so provided by resolution
adopted by the governing body of such locality. Any such taxpayer who has not
paid the taxes or levies on any such land, improvements thereon, or personal
property so taken shall also be relieved of interest and penalties therefor;
provided, he shall make payment for his proportion, if any, of the taxes and
levies for the year during which the land, improvements thereon, or personal
property was so taken, on or before July 1 of the year following.

Any taxpayer entitled to such relief may apply within one year of such disaster
to the commissioner of the revenue or other assessing officer of such locality,
who shall determine the amount by which the assessment on such property should
be reduced by reason of such loss. If such tax has not been paid, the assessing
officer shall exonerate the applicant from the payment of so much of the tax as
is allocable to such loss. If such tax has been paid, the assessing officer
shall certify the amount of such reduction to the treasurer of such locality,
who shall issue a refund therefor.

HISTORY: Code 1950, § 58-27.2; 1970, c. 762; 1973, c. 140; 1978, c. 654; 1984,
c. 675.