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
§ 58.1-3992
§ 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