58.1-3224 - Apportionment of city taxes when part of real estate becomes separately owned.
§ 58.1-3224. Apportionment of city taxes when part of real estate becomesseparately owned.
The circuit court of any city in which is situated real estate upon whichcity taxes have been assessed may, when any part of such real estate hasbecome, since such assessment, the separate property of any of the originalowners or of any other person in interest, determine the value, as of thedate of the original assessment, of any portion of such real estate soseparately owned. The court may also determine what part of the whole amountof the taxes, and of the penalties, if penalties have accrued upon the taxes,and of the expenses of the sale, if the property has been sold for thenonpayment of such taxes and purchased by such city or any person, may bepaid by such owner of such separate part, his heirs or assigns, in order torelease or redeem such part from the lien of the taxes originally assessed.The amount so fixed shall bear the same relation to the whole amount of suchtaxes, penalties and expenses as the value of such part of such real estatebore to the value of the whole, as of the date of the original assessment.The city attorney of such city and the commissioner of revenue shall have atleast five days' notice of such application, and the order of the court shallshow that fact. Upon the payment of the amount so fixed, including all costs,the owner of any such part, his heirs or assigns, shall hold the same freefrom any lien for city taxes for the year or years in question. Upon suchpayment and the delivery to him of a copy of the order of the court, theofficer whose duty it is to receive such payment of such taxes shall make anappropriate entry on the tax books showing what part of the land has been soreleased or redeemed. Any person, upon request and the payment of aseventy-five cent fee, shall receive a copy of the order.
The provisions of this section shall not apply to any city until the citycouncil shall by ordinance or resolution provide for its application to suchcity.
(Code 1950, § 58-825; 1984, c. 675.)