{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3961.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3961.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3961.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3961.html"}],"law_id":372147,"edition_id":2,"section_id":372147,"structure_id":52965,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","history":"1995, c. 239.","full_text":"No assessment of property, other than real property, shall be invalid because of any error, omission or irregularity by the commissioner of the revenue or other assessing officer in charging such property in the personal property or other tax book, unless it is shown by the person contesting any such assessment that such error, omission or irregularity has operated to prejudice his rights.\n\n","order_by":null,"text":{"0":{"id":1387385,"text":"No assessment of property, other than real property, shall be invalid because of any error, omission or irregularity by the commissioner of the revenue or other assessing officer in charging such property in the personal property or other tax book, unless it is shown by the person contesting any such assessment that such error, omission or irregularity has operated to prejudice his rights.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52965,"edition_id":2,"name":"Collection by Distress, Suit, Lien, Etc","identifier":"3","label":"article","depth":4,"order_by":4,"parent_id":52962,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:45","date_modified":"2026-08-02 12:36:17","permalink":{"id":1485853,"object_type":"structure","relational_id":52965,"identifier":"3","token":"58.1\/III\/39\/3","url":"\/58.1\/III\/39\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52962,"edition_id":2,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":11,"parent_id":52890,"metadata":{"child_laws":101,"child_structures":5},"date_created":"2026-08-02 03:08:39","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485659,"object_type":"structure","relational_id":52962,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":372126,"structure_id":52965,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","metadata":false},{"id":372127,"structure_id":52965,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372128,"structure_id":52965,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372129,"structure_id":52965,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":{"court_decisions":""}},{"id":372130,"structure_id":52965,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},{"id":372131,"structure_id":52965,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":{"court_decisions":""}},{"id":372132,"structure_id":52965,"section_number":"58.1-3946","catch_line":"When owner a nonresident of county, city or town where land lies","url":"\/58.1-3946\/","token":"58.1\/III\/39\/3\/58.1-3946","metadata":{"court_decisions":""}},{"id":372133,"structure_id":52965,"section_number":"58.1-3947","catch_line":"Lease of real estate for collection of taxes","url":"\/58.1-3947\/","token":"58.1\/III\/39\/3\/58.1-3947","metadata":false},{"id":372134,"structure_id":52965,"section_number":"58.1-3948","catch_line":"Notice to tenant prior to such leasing","url":"\/58.1-3948\/","token":"58.1\/III\/39\/3\/58.1-3948","metadata":{"court_decisions":""}},{"id":372135,"structure_id":52965,"section_number":"58.1-3949","catch_line":"Reserved","url":"\/58.1-3949\/","token":"58.1\/III\/39\/3\/58.1-3949","metadata":false},{"id":372137,"structure_id":52965,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-3952\/","token":"58.1\/III\/39\/3\/58.1-3952","metadata":false},{"id":372138,"structure_id":52965,"section_number":"58.1-3953","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-3953\/","token":"58.1\/III\/39\/3\/58.1-3953","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372139,"structure_id":52965,"section_number":"58.1-3954","catch_line":"Procedure in such suits","url":"\/58.1-3954\/","token":"58.1\/III\/39\/3\/58.1-3954","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372140,"structure_id":52965,"section_number":"58.1-3955","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-3955\/","token":"58.1\/III\/39\/3\/58.1-3955","metadata":false},{"id":372141,"structure_id":52965,"section_number":"58.1-3956","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-3956\/","token":"58.1\/III\/39\/3\/58.1-3956","metadata":{"court_decisions":""}},{"id":372142,"structure_id":52965,"section_number":"58.1-3957","catch_line":"Payments to attorneys or others for collection","url":"\/58.1-3957\/","token":"58.1\/III\/39\/3\/58.1-3957","metadata":false},{"id":372143,"structure_id":52965,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":{"court_decisions":{"0":{"name":"Portsmouth 2175 Elmhurst, LLC v. City of Portsmouth","case_number":"181439","citation":null,"date":"2020-01-23","url":"https:\/\/www.courtlistener.com\/opinion\/4714545\/portsmouth-2175-elmhurst-llc-v-city-of-portsmouth\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372144,"structure_id":52965,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},{"id":372146,"structure_id":52965,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},{"id":372147,"structure_id":52965,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},{"id":372148,"structure_id":52965,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":{"court_decisions":""}}],"previous_section":{"id":372146,"structure_id":52965,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},"next_section":{"id":372148,"structure_id":52965,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":{"court_decisions":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3961\/","history_text":"<p>This law was first created in 1995. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0239\">239<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485931,"object_type":"law","relational_id":372147,"identifier":"58.1-3961","token":"58.1\/III\/39\/3\/58.1-3961","url":"\/58.1-3961\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","dublin_core":{"Title":"Assessment not invalid unless rights prejudiced by error","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3961","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No assessment of property, other than real property, shall be invalid because of any error, omission or irregularity by the commissioner of the revenue or other assessing officer in charging such property in the personal property or other tax book, unless it is shown by the person contesting any such assessment that such error, omission or irregularity has operated to prejudice his rights.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nASSESSMENT NOT INVALID UNLESS RIGHTS PREJUDICED BY ERROR (\u00a7 58.1-3961)\n\nNo assessment of property, other than real property, shall be invalid because of\nany error, omission or irregularity by the commissioner of the revenue or other\nassessing officer in charging such property in the personal property or other\ntax book, unless it is shown by the person contesting any such assessment that\nsuch error, omission or irregularity has operated to prejudice his rights.\n\nHISTORY: 1995, c. 239.","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"}}