Correction Of Assessments, Remedies And Refunds
This is Article 5 of the Code of Virginia, titled “Correction Of Assessments, Remedies And Refunds.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 39, titled “Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes.” It’s comprised of the following 17 sections.
- § 58.1-3980
- Application to commissioner of the revenue or other official for correction
- § 58.1-3981
- Correction by commissioner or other official performing his duties
- § 58.1-3982
- Appeal by locality
- § 58.1-3983
- Remedy not to affect right to apply to court
- § 58.1-3983.1
- Appeals and rulings of local taxes
- § 58.1-3984
- Application to court to correct erroneous assessments of local levies generally
- § 58.1-3985
- Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
- § 58.1-3986
- Correction of double assessments; time for filing
- § 58.1-3987
- Action of court
- § 58.1-3988
- Effect of order
- § 58.1-3989
- Remedy applicable upon general reassessments; all changes to be certified to commissioners
- § 58.1-3990
- Refunds of local taxes erroneously paid
- § 58.1-3991
- Repealed
- § 58.1-3992
- Appeal
- § 58.1-3993
- No injunctions against assessment or collection of taxes
- § 58.1-3994
- Offers in compromise with respect to local taxes
- § 58.1-3995
- Effect of application for correction of assessment or appeal upon applications for local permits and licenses