77807958.1-3984Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies And Review Of Local TaxesCorrection Of Assessments, Remedies And RefundsApplication to court to correct erroneous assessments of local levies generallyCode 1950, §§ 58-1145, 58-1146, 58-1149, 58-1153, 58-1154, 58-1155; 1968, c. 360; 1974, c. 362; 1977, c. 99; 1980, c. 735; 1984, c. 675; 1988, c. 282; 1989, c. 86; 1991, c. 8; 1992, c. 382; 1997, c. 251; 1998, c. 529; 1999, cc. 202, 407; 2003, c. 1036; 2011, cc. 184, 232; 2016, cc. 460, 635.Arlington County Bd. v. GinsbergRecord No. 820750325 S.E.2d 3481985-01-18https://www.courtlistener.com/opinion/1155567/arlington-county-bd-v-ginsberg/ . . . under the provisions of Code § 58-1145, now § 58.1-3984 (Repl.Vol. 1984). The Taxpayer alleged . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Monument Associates v. Arlington CountyRecord No. 901308408 S.E.2d 8891991-09-20https://www.courtlistener.com/opinion/1314834/monument-associates-v-arlington-county/ . . . filed an Application for Relief under Code § 58.1-3984 against the Arlington County Board and its . . . <abbr title="Supreme Court of Virginia">SCV</abbr>BD. OF SUP'RS OF FAIRFAX v. Donatelli & KleinRecord No. 820114325 S.E.2d 3421985-01-18https://www.courtlistener.com/opinion/1155583/bd-of-suprs-of-fairfax-v-donatelli-klein/ . . . under the provisions of Code § 58-1145, now § 58.1-3984 (Repl.Vol.1984). Donatelli & Klein, . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Lee Gardens v. ARLINGTON CTY. BD.950305463 S.E.2d 6461995-11-03https://www.courtlistener.com/opinion/1060230/lee-gardens-v-arlington-cty-bd/ . . . Lee Gardens filed an application under Code §§ 58.1-3984 and -3987 to correct the revised . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Shelor Motor Co., Inc. v. Miller001073544 S.E.2d 3452001-04-20https://www.courtlistener.com/opinion/1059484/shelor-motor-co-inc-v-miller/ . . . apply to the circuit court, pursuant to Code § 58.1-3984, for correction of any erroneous . . . <abbr title="Supreme Court of Virginia">SCV</abbr>City of Martinsville v. COMM. BLVD. ASSOCS.040218604 S.E.2d 692004-11-05https://www.courtlistener.com/opinion/1059028/city-of-martinsville-v-comm-blvd-assocs/ . . . a taxpayer is entitled to relief under Code § 58.1-3984 for real estate taxes erroneously assessed . . . <abbr title="Supreme Court of Virginia">SCV</abbr>BOARD OF SUP'RS v. HCA Health Services992459535 S.E.2d 1632000-09-15https://www.courtlistener.com/opinion/1059578/board-of-suprs-v-hca-health-services/ . . . filed a petition in the trial court under Code § 58.1-3984 alleging that the Board erroneously . . . <abbr title="Supreme Court of Virginia">SCV</abbr>County of Mecklenburg v. CarterRecord No. 931878449 S.E.2d 8101994-11-04https://www.courtlistener.com/opinion/1326481/county-of-mecklenburg-v-carter/ . . . Carters proceeded under the provisions of Code § 58.1-3984(A) by filing a petition to correct the . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Coca-Cola Bottling v. County of Botetourt990409526 S.E.2d 7462000-03-03https://www.courtlistener.com/opinion/1059659/coca-cola-bottling-v-county-of-botetourt/ . . . circuit court under the provisions of Code § 58.1-3984 seeking a correction in Botetourt . . . <abbr title="Supreme Court of Virginia">SCV</abbr>TB VENTURE, LLC v. Arlington County091621701 S.E.2d 7912010-11-04https://www.courtlistener.com/opinion/1058118/tb-venture-llc-v-arlington-county/ . . . $4,058,400 for the 21 units. . . . <abbr title="Supreme Court of Virginia">SCV</abbr>http://law.lis.virginia.gov/vacode/58.1-3984/15.2-717Time in which to contest real property assessments/15.2-717/58.1-3260Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc/58.1-3260/58.1-3331Public disclosure of certain assessment records/58.1-3331/58.1-3703.1Uniform ordinance provisions/58.1-3703.1/58.1-3981Correction by commissioner or other official performing his duties/58.1-3981/58.1-3983.1Appeals and rulings of local taxes/58.1-3983.1//58.1-3984/58.1/III/39/5/58.1-398415.2-71758.1-329458.1-333158.1-335458.1-340758.1-391658.1-3983.158.1-398558.1-398958.1-3995 Outside experts retained by and assisting counsel for any Party in the preparation for or trial of this action;sectionA3A32 The court or an administrative board reviewing the assessment on the above-referenced property, persons employed by the court or administrative board, and persons employed to transcribe or record the testimony or argument at a hearing, trial, or deposition regarding the assessment of the above-referenced property; andsectionA4A42The presumptions, burdens, and standards set out in subsection B shall not be construed to change or have any effect upon the presumptions, burdens, and standards applicable to applications for the correction of erroneous assessments of any local tax other than real property taxes.sectionCC1In the event it comes or is brought to the attention of the commissioner of the revenue of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981, the commissioner of the revenue shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.sectionDD1