77535458.1-3981Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies And Review Of Local TaxesCorrection Of Assessments, Remedies And RefundsCorrection by commissioner or other official performing his dutiesCode 1950, § 58-1142; 1956, c. 598; 1958, c. 585; 1960, c. 547; 1974, c. 362; 1975, c. 257; 1977, c. 99; 1980, c. 657; 1982, c. 332; 1984, c. 675; 1995, c. 108; 1998, c. 529; 1999, cc. 624, 631, 677.Hussein v. MillerCIV.A. 02-1152-A232 F. Supp. 2d 6532002-11-25https://www.courtlistener.com/opinion/2521200/hussein-v-miller/ . . . to direct the payment of a refund. Va.Code § 58.1-3981. . . . District Court, E.D. VirginiaHussein v. MillerCIV.A. 02-1152-A232 F. Supp. 2d 6532002-11-25https://www.courtlistener.com/opinion/2521200/hussein-v-miller/ . . . to direct the payment of a refund. Va.Code § 58.1-3981. . . . District Court, E.D. Virginiahttp://law.lis.virginia.gov/vacode/58.1-3981/58.1-3237Change in use or zoning of real estate assessed under ordinance; roll-back taxes/58.1-3237/58.1-3916Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc/58.1-3916/58.1-3918Interest on taxes not paid by following day/58.1-3918/58.1-3980Application to commissioner of the revenue or other official for correction/58.1-3980//58.1-3981/58.1/III/39/5/58.1-398158.1-340758.1-397158.1-398058.1-398258.1-3984If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $ 2,500 as a result of an erroneous assessment.sectionAA1If the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition from the taxpayer. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue.sectionBB1If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition from the taxpayer.sectionCC1An error in the valuation of property subject to the rollback tax imposed under § 58.1-3237 for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.sectionDD1A copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city or town. When an unpaid erroneous assessment of real estate is corrected under this section and such real estate has been sold at a delinquent land sale, the commissioner or such other official making such correction shall certify a copy of such correction to the clerk of the circuit court of his county or city; and such clerk shall note such correction in the delinquent land book opposite the entry of the tract or lot for the year or years for which such correction is made.sectionEE1In any action on application for correction under § 58.1-3980, if so requested by the applicant, the commissioner or other such official shall state in writing the facts and law supporting the action on such application and mail a copy of such writing to the applicant at his last known address.sectionFF1