{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2676.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2676.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2676.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2676.html"}],"law_id":371401,"edition_id":2,"section_id":371401,"structure_id":52881,"section_number":"58.1-2676","catch_line":"Action of Supreme Court thereon","history":"Code 1950, \u00a7 58-680; 1984, c. 675.","full_text":"If the Supreme Court determines that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. Unless the taxes so assessed or ascertained were paid under protest, when due, the Court, if it disallows the claim, on the appeal of the taxpayer, shall, in upholding the assessment, give judgment against such taxpayer for the taxes so assessed and ascertained and for a sum, by way of damages, equal to interest at the rate of one percent a month upon the amount of the taxes from the time the same were payable.\n\nIf the decision is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover any excess of taxes that have been paid, with legal interest thereon and with the costs incurred by such taxpayer, from the Commonwealth or local authorities, or both, as the case may be, the judgment to be enforceable by mandamus or other proper process issuing from the Court.\n\nIf the decision be in favor of the Commonwealth or of any county, city or town, appropriate relief shall be granted and enforced by mandamus or other proper process issuing from the Court.\n\nThe Court may, when deemed proper so to do, return the case to the Commission for further proceedings, either by way of hearing or for appropriate remedy.\n\n","order_by":null,"text":{"0":{"id":1385186,"text":"If the Supreme Court determines that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. Unless the taxes so assessed or ascertained were paid under protest, when due, the Court, if it disallows the claim, on the appeal of the taxpayer, shall, in upholding the assessment, give judgment against such taxpayer for the taxes so assessed and ascertained and for a sum, by way of damages, equal to interest at the rate of one percent a month upon the amount of the taxes from the time the same were payable.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1385187,"text":"If the decision is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover any excess of taxes that have been paid, with legal interest thereon and with the costs incurred by such taxpayer, from the Commonwealth or local authorities, or both, as the case may be, the judgment to be enforceable by mandamus or other proper process issuing from the Court.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"2":{"id":1385188,"text":"If the decision be in favor of the Commonwealth or of any county, city or town, appropriate relief shall be granted and enforced by mandamus or other proper process issuing from the Court.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"3":{"id":1385189,"text":"The Court may, when deemed proper so to do, return the case to the Commission for further proceedings, either by way of hearing or for appropriate remedy.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":52881,"edition_id":2,"name":"Administrative and Judicial Review of Assessment and Tax","identifier":"7","label":"article","depth":4,"order_by":5,"parent_id":52875,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:16","date_modified":"2026-08-02 12:36:06","permalink":{"id":1483263,"object_type":"structure","relational_id":52881,"identifier":"7","token":"58.1\/II\/26\/7","url":"\/58.1\/II\/26\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371394,"structure_id":52881,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","url":"\/58.1-2670\/","token":"58.1\/II\/26\/7\/58.1-2670","metadata":false},{"id":371393,"structure_id":52881,"section_number":"58.1-2670.1","catch_line":"Application to court to correct erroneous local assessment ratio","url":"\/58.1-2670.1\/","token":"58.1\/II\/26\/7\/58.1-2670.1","metadata":false},{"id":371395,"structure_id":52881,"section_number":"58.1-2671","catch_line":"Setting for hearing and notice to adverse parties","url":"\/58.1-2671\/","token":"58.1\/II\/26\/7\/58.1-2671","metadata":false},{"id":371396,"structure_id":52881,"section_number":"58.1-2672","catch_line":"Review on motion of Commission","url":"\/58.1-2672\/","token":"58.1\/II\/26\/7\/58.1-2672","metadata":false},{"id":371397,"structure_id":52881,"section_number":"58.1-2673","catch_line":"Correction after hearing or investigation; proceedings for enforcement","url":"\/58.1-2673\/","token":"58.1\/II\/26\/7\/58.1-2673","metadata":false},{"id":371399,"structure_id":52881,"section_number":"58.1-2674","catch_line":"Notice to Commonwealth","url":"\/58.1-2674\/","token":"58.1\/II\/26\/7\/58.1-2674","metadata":false},{"id":371398,"structure_id":52881,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","url":"\/58.1-2674.1\/","token":"58.1\/II\/26\/7\/58.1-2674.1","metadata":{"court_decisions":{"0":{"name":"Level 3 Communications v. STATE CORP. COM'N","case_number":"102043","citation":"710 S.E.2d 474","date":"2011-06-09","url":"https:\/\/www.courtlistener.com\/opinion\/1058015\/level-3-communications-v-state-corp-comn\/","abstract":" .\u202f.\u202f. 710 S.E.2d 474 (2011) .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":371400,"structure_id":52881,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","metadata":false},{"id":371401,"structure_id":52881,"section_number":"58.1-2676","catch_line":"Action of Supreme Court thereon","url":"\/58.1-2676\/","token":"58.1\/II\/26\/7\/58.1-2676","metadata":false}],"previous_section":{"id":371400,"structure_id":52881,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2676\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483297,"object_type":"law","relational_id":371401,"identifier":"58.1-2676","token":"58.1\/II\/26\/7\/58.1-2676","url":"\/58.1-2676\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2676\/","token":"58.1\/II\/26\/7\/58.1-2676","dublin_core":{"Title":"Action of Supreme Court thereon","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2676","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the Supreme Court<\/span> determines that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. Unless the taxes so assessed or ascertained were paid under protest, when due, the Court<\/span>, if it disallows the claim, on the appeal<\/span> of the taxpayer<\/span>, shall, in upholding the assessment, give judgment<\/span> against such taxpayer<\/span> for the taxes so assessed and ascertained and for a sum, by way of damages<\/span>, equal to interest at the rate of one percent a month upon the amount of the taxes from the time the same were payable.<\/p>

If the decision is in favor of the taxpayer<\/span>, in whole or in part, appropriate relief shall be granted, including the right to recover any excess of taxes that have been paid, with legal interest thereon and with the costs incurred by such taxpayer<\/span>, from the Commonwealth or local authorities, or both, as the case may be, the judgment<\/span> to be enforceable by mandamus or other proper process issuing from the Court<\/span>.<\/p>

If the decision be in favor of the Commonwealth or of any county, city or town, appropriate relief shall be granted and enforced by mandamus or other proper process issuing from the Court<\/span>.<\/p>

The Court<\/span> may, when deemed proper so to do, return the case to the Commission for further proceedings, either by way of hearing<\/span> or for appropriate remedy.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACTION OF SUPREME COURT THEREON (\u00a7 58.1-2676)\n\nIf the Supreme Court determines that the assessment or tax is excessive, it\nshall reduce the same or if it is insufficient, it shall increase the same.\nUnless the taxes so assessed or ascertained were paid under protest, when due,\nthe Court, if it disallows the claim, on the appeal of the taxpayer, shall, in\nupholding the assessment, give judgment against such taxpayer for the taxes so\nassessed and ascertained and for a sum, by way of damages, equal to interest at\nthe rate of one percent a month upon the amount of the taxes from the time the\nsame were payable.\n\nIf the decision is in favor of the taxpayer, in whole or in part, appropriate\nrelief shall be granted, including the right to recover any excess of taxes that\nhave been paid, with legal interest thereon and with the costs incurred by such\ntaxpayer, from the Commonwealth or local authorities, or both, as the case may\nbe, the judgment to be enforceable by mandamus or other proper process issuing\nfrom the Court.\n\nIf the decision be in favor of the Commonwealth or of any county, city or town,\nappropriate relief shall be granted and enforced by mandamus or other proper\nprocess issuing from the Court.\n\nThe Court may, when deemed proper so to do, return the case to the Commission\nfor further proceedings, either by way of hearing or for appropriate remedy.\n\nHISTORY: Code 1950, \u00a7 58-680; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}