CODE OF VIRGINIA

APPEAL BY LOCALITY (§ 58.1-3982)

Any county, city, town or other political subdivision of this Commonwealth,
aggrieved by any such correction made by a commissioner of the revenue under the
preceding section (§ 58.1-3981), may, through its county, city or town
attorney, or if none, its attorney for the Commonwealth, within six months from
the date such correction is certified by the commissioner of the revenue to such
treasurer or city collector, apply to any court of record of the county or city
for a review of the action of such commissioner. At least twenty-one days before
the hearing on such application notice thereof shall be given the commissioner
of the revenue.

HISTORY: Code 1950, § 58-1143; 1984, c. 675.