Deevers v. Associated Distributors, Inc.

Deen, Presiding Judge.

"Payments of taxes or other claims, made through ignorance of the law, or where the facts are all known, and there is no misplaced confidence and no artifice, deception, or fraudulent practice used by the other party, are deemed voluntary, and cannot be recovered back, unless made under an urgent and immediate necessity therefor, or to release person or property from detention, or to prevent an immediate seizure of person or property. Filing a protest at the time of payment does not change *752the rule.” Code § 20-1007. The appellant agrees that he voluntarily paid the full…