{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3004.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3004.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3004.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3004.html"}],"law_id":371449,"edition_id":2,"section_id":371449,"structure_id":52891,"section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","history":"Code 1950, \u00a7 58-842; 1984, c. 675.","full_text":"The clerk of the governing body, upon any appeal being taken, shall immediately give notice thereof to the governing body and make out a brief return of the proceedings in the case before the governing body, with its decision thereon, and file the same, together with the bond and all the papers in the case in his possession with the clerk of the court to which the appeal is taken. Such appeal shall be entered, tried and determined as appeals of right, on such record with any other pleadings and evidence that the court in its discretion may permit.\n\n","order_by":null,"text":{"0":{"id":1385315,"text":"The clerk of the governing body, upon any appeal being taken, shall immediately give notice thereof to the governing body and make out a brief return of the proceedings in the case before the governing body, with its decision thereon, and file the same, together with the bond and all the papers in the case in his possession with the clerk of the court to which the appeal is taken. Such appeal shall be entered, tried and determined as appeals of right, on such record with any other pleadings and evidence that the court in its discretion may permit.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52891,"edition_id":2,"name":"General Provisions","identifier":"30","label":"chapter","depth":3,"order_by":1,"parent_id":52890,"metadata":{"child_laws":20,"child_structures":0},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483463,"object_type":"structure","relational_id":52891,"identifier":"30","token":"58.1\/III\/30","url":"\/58.1\/III\/30\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":371445,"structure_id":52891,"section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","url":"\/58.1-3000\/","token":"58.1\/III\/30\/58.1-3000","metadata":false},{"id":371446,"structure_id":52891,"section_number":"58.1-3001","catch_line":"When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated","url":"\/58.1-3001\/","token":"58.1\/III\/30\/58.1-3001","metadata":false},{"id":371447,"structure_id":52891,"section_number":"58.1-3002","catch_line":"Levy by board for court allowances","url":"\/58.1-3002\/","token":"58.1\/III\/30\/58.1-3002","metadata":false},{"id":371448,"structure_id":52891,"section_number":"58.1-3003","catch_line":"Appeal from order of levy","url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003","metadata":false},{"id":371449,"structure_id":52891,"section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004","metadata":false},{"id":371450,"structure_id":52891,"section_number":"58.1-3005","catch_line":"Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated","url":"\/58.1-3005\/","token":"58.1\/III\/30\/58.1-3005","metadata":false},{"id":371451,"structure_id":52891,"section_number":"58.1-3006","catch_line":"Additional tax to pay interest and retire bonds","url":"\/58.1-3006\/","token":"58.1\/III\/30\/58.1-3006","metadata":false},{"id":371452,"structure_id":52891,"section_number":"58.1-3007","catch_line":"Notice prior to increase of local tax levy; hearing","url":"\/58.1-3007\/","token":"58.1\/III\/30\/58.1-3007","metadata":false},{"id":371453,"structure_id":52891,"section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","url":"\/58.1-3008\/","token":"58.1\/III\/30\/58.1-3008","metadata":false},{"id":371454,"structure_id":52891,"section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009","metadata":false},{"id":371456,"structure_id":52891,"section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010","metadata":false},{"id":371457,"structure_id":52891,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","url":"\/58.1-3011\/","token":"58.1\/III\/30\/58.1-3011","metadata":false},{"id":371458,"structure_id":52891,"section_number":"58.1-3012","catch_line":"Counties, cities and towns may change rate of tax during calendar year","url":"\/58.1-3012\/","token":"58.1\/III\/30\/58.1-3012","metadata":false},{"id":371459,"structure_id":52891,"section_number":"58.1-3013","catch_line":"Repealed","url":"\/58.1-3013\/","token":"58.1\/III\/30\/58.1-3013","metadata":false},{"id":371460,"structure_id":52891,"section_number":"58.1-3014","catch_line":"Relief from taxes in cases of disaster","url":"\/58.1-3014\/","token":"58.1\/III\/30\/58.1-3014","metadata":false},{"id":371461,"structure_id":52891,"section_number":"58.1-3015","catch_line":"To whom property generally shall be taxed and by whom listed","url":"\/58.1-3015\/","token":"58.1\/III\/30\/58.1-3015","metadata":false},{"id":371462,"structure_id":52891,"section_number":"58.1-3016","catch_line":"Retention of property for payment of taxes","url":"\/58.1-3016\/","token":"58.1\/III\/30\/58.1-3016","metadata":false},{"id":371463,"structure_id":52891,"section_number":"58.1-3017","catch_line":"Disclosure of social security account numbers for local tax administration purposes","url":"\/58.1-3017\/","token":"58.1\/III\/30\/58.1-3017","metadata":{"court_decisions":""}},{"id":371464,"structure_id":52891,"section_number":"58.1-3018","catch_line":"Payment of local taxes on behalf of taxpayer by third party; tax payment agreements","url":"\/58.1-3018\/","token":"58.1\/III\/30\/58.1-3018","metadata":false},{"id":371465,"structure_id":52891,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","url":"\/58.1-3019\/","token":"58.1\/III\/30\/58.1-3019","metadata":false}],"previous_section":{"id":371448,"structure_id":52891,"section_number":"58.1-3003","catch_line":"Appeal from order of levy","url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003","metadata":false},"next_section":{"id":371450,"structure_id":52891,"section_number":"58.1-3005","catch_line":"Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated","url":"\/58.1-3005\/","token":"58.1\/III\/30\/58.1-3005","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3004\/","history_text":"<p>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":1483481,"object_type":"law","relational_id":371449,"identifier":"58.1-3004","token":"58.1\/III\/30\/58.1-3004","url":"\/58.1-3004\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004","dublin_core":{"Title":"Duty of clerk of board in case of appeal; how appeal tried","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3004","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The clerk of the governing body, upon any <span class=\"dictionary\">appeal<\/span> being taken, shall immediately give notice thereof to the governing body and make out a <span class=\"dictionary\">brief<\/span> return of the proceedings in the case before the governing body, with its decision thereon, and file the same, together with the <span class=\"dictionary\">bond<\/span> and all the papers in the case in his <span class=\"dictionary\">possession<\/span> with the clerk of the <span class=\"dictionary\">court<\/span> to which the <span class=\"dictionary\">appeal<\/span> is taken. Such <span class=\"dictionary\">appeal<\/span> shall be entered, tried and determined as <span class=\"dictionary\">appeals<\/span> of right, on such record with any other <span class=\"dictionary\">pleadings<\/span> and <span class=\"dictionary\">evidence<\/span> that the <span class=\"dictionary\">court<\/span> in its discretion may permit.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDUTY OF CLERK OF BOARD IN CASE OF APPEAL; HOW APPEAL TRIED (\u00a7 58.1-3004)\n\nThe clerk of the governing body, upon any appeal being taken, shall immediately\ngive notice thereof to the governing body and make out a brief return of the\nproceedings in the case before the governing body, with its decision thereon,\nand file the same, together with the bond and all the papers in the case in his\npossession with the clerk of the court to which the appeal is taken. Such appeal\nshall be entered, tried and determined as appeals of right, on such record with\nany other pleadings and evidence that the court in its discretion may permit.\n\nHISTORY: Code 1950, \u00a7 58-842; 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"}}