Administrative and Judicial Review of Assessment and Tax

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This is Article 7 of the Code of Virginia, titled “Administrative and Judicial Review of Assessment and Tax.” It is part of Chapter 26 “Taxation of Public Service Corporations”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 9 sections.

§ 58.1-2670 Application to Commission or Department for review
§ 58.1-2670.1 Application to court to correct erroneous local assessment ratio
§ 58.1-2671 Setting for hearing and notice to adverse parties
§ 58.1-2672 Review on motion of Commission
§ 58.1-2673 Correction after hearing or investigation; proceedings for enforcement
§ 58.1-2674 Notice to Commonwealth
§ 58.1-2674.1 Application for correction of certification to Department of Taxation
§ 58.1-2675 Appeals to Supreme Court
§ 58.1-2676 Action of Supreme Court thereon