Any such taxpayer, or his heirs, successors or assigns, who shall fail to have his
taxes prorated by the county or city treasurer, as above provided, shall be entitled
to apply to the appropriate court for proration of the taxes, as herein provided,
in the same manner and within the same time as provided by law for the correction
of erroneous assessments and refunding taxes erroneously charged; provided, however
that in such proceedings such taxpayer shall be entitled to relief of interest and
penalties only as to the proportionate part of the property so taken or acquired by
the Commonwealth or any county or municipality thereof; a church or religious body
that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was
killed in action for that portion of the property that is exempt from taxation pursuant
to § 58.1-3219.9; or a disabled veteran for that portion of the property that is exempt from taxation
pursuant to § 58.1-3219.5.
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