{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3985.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3985.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3985.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3985.html"}],"law_id":372173,"edition_id":2,"section_id":372173,"structure_id":52968,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","history":"Code 1950, \u00a7 58-1145.1; 1964, c. 469; 1984, c. 675.","full_text":"Section 58.1-3984 shall not apply to applications for correction of assessments for local improvements provided for in Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 of this Code or the charter of any city or town.\n\n","order_by":null,"text":{"0":{"id":1387502,"text":"Section 58.1-3984 shall not apply to applications for correction of assessments for local improvements provided for in Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 of this Code or the charter of any city or town.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52968,"edition_id":2,"name":"Correction of Assessments, Remedies and Refunds","identifier":"5","label":"article","depth":4,"order_by":6,"parent_id":52962,"metadata":{"child_laws":17,"child_structures":0},"date_created":"2026-08-02 03:08:49","date_modified":"2026-08-02 12:36:17","permalink":{"id":1486005,"object_type":"structure","relational_id":52968,"identifier":"5","token":"58.1\/III\/39\/5","url":"\/58.1\/III\/39\/5\/","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":372167,"structure_id":52968,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","url":"\/58.1-3980\/","token":"58.1\/III\/39\/5\/58.1-3980","metadata":false},{"id":372168,"structure_id":52968,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","url":"\/58.1-3981\/","token":"58.1\/III\/39\/5\/58.1-3981","metadata":false},{"id":372169,"structure_id":52968,"section_number":"58.1-3982","catch_line":"Appeal by locality","url":"\/58.1-3982\/","token":"58.1\/III\/39\/5\/58.1-3982","metadata":false},{"id":372171,"structure_id":52968,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","url":"\/58.1-3983\/","token":"58.1\/III\/39\/5\/58.1-3983","metadata":false},{"id":372170,"structure_id":52968,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","url":"\/58.1-3983.1\/","token":"58.1\/III\/39\/5\/58.1-3983.1","metadata":false},{"id":372172,"structure_id":52968,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","metadata":false},{"id":372173,"structure_id":52968,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","url":"\/58.1-3985\/","token":"58.1\/III\/39\/5\/58.1-3985","metadata":false},{"id":372174,"structure_id":52968,"section_number":"58.1-3986","catch_line":"Correction of double assessments; time for filing","url":"\/58.1-3986\/","token":"58.1\/III\/39\/5\/58.1-3986","metadata":false},{"id":372175,"structure_id":52968,"section_number":"58.1-3987","catch_line":"Action of court","url":"\/58.1-3987\/","token":"58.1\/III\/39\/5\/58.1-3987","metadata":false},{"id":372176,"structure_id":52968,"section_number":"58.1-3988","catch_line":"Effect of order","url":"\/58.1-3988\/","token":"58.1\/III\/39\/5\/58.1-3988","metadata":false},{"id":372177,"structure_id":52968,"section_number":"58.1-3989","catch_line":"Remedy applicable upon general reassessments; all changes to be certified to commissioners","url":"\/58.1-3989\/","token":"58.1\/III\/39\/5\/58.1-3989","metadata":false},{"id":372186,"structure_id":52968,"section_number":"58.1-3990","catch_line":"Refunds of local taxes erroneously paid","url":"\/58.1-3990\/","token":"58.1\/III\/39\/5\/58.1-3990","metadata":false},{"id":372187,"structure_id":52968,"section_number":"58.1-3991","catch_line":"Repealed","url":"\/58.1-3991\/","token":"58.1\/III\/39\/5\/58.1-3991","metadata":false},{"id":372188,"structure_id":52968,"section_number":"58.1-3992","catch_line":"Appeal","url":"\/58.1-3992\/","token":"58.1\/III\/39\/5\/58.1-3992","metadata":false},{"id":372189,"structure_id":52968,"section_number":"58.1-3993","catch_line":"No injunctions against assessment or collection of taxes","url":"\/58.1-3993\/","token":"58.1\/III\/39\/5\/58.1-3993","metadata":false},{"id":372190,"structure_id":52968,"section_number":"58.1-3994","catch_line":"Offers in compromise with respect to local taxes","url":"\/58.1-3994\/","token":"58.1\/III\/39\/5\/58.1-3994","metadata":false},{"id":372191,"structure_id":52968,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","url":"\/58.1-3995\/","token":"58.1\/III\/39\/5\/58.1-3995","metadata":false}],"previous_section":{"id":372172,"structure_id":52968,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","metadata":false},"next_section":{"id":372174,"structure_id":52968,"section_number":"58.1-3986","catch_line":"Correction of double assessments; time for filing","url":"\/58.1-3986\/","token":"58.1\/III\/39\/5\/58.1-3986","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3985\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. 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. Those modifications are as follows: in 1964, chapter 469; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":347980,"section_number":"15.2-2404","catch_line":"Authority to impose taxes or assessments for local improvements; purposes","order_by":null,"url":"\/15.2-2404\/"},{"id":372172,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":1486031,"object_type":"law","relational_id":372173,"identifier":"58.1-3985","token":"58.1\/III\/39\/5\/58.1-3985","url":"\/58.1-3985\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3985\/","token":"58.1\/III\/39\/5\/58.1-3985","dublin_core":{"Title":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3985","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Section <a class=\"law\" title=\"Application to court to correct erroneous assessments of local levies generally\" href=\"\/58.1-3984\/\">58.1-3984<\/a> shall not apply to applications for correction of assessments for local improvements provided for in Article 2 (\u00a7&nbsp;<a class=\"law\" title=\"Authority to impose taxes or assessments for local improvements; purposes\" href=\"\/15.2-2404\/\">15.2-2404<\/a> et seq.) of Chapter 24 of Title 15.2 of this Code or the charter of any city or town.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSECTION 58.1-3984 NOT APPLICABLE TO APPLICATIONS FOR CORRECTION OF ASSESSMENTS\nFOR LOCAL IMPROVEMENTS (\u00a7 58.1-3985)\n\nSection 58.1-3984 shall not apply to applications for correction of assessments\nfor local improvements provided for in Article 2 (\u00a7 15.2-2404 et seq.) of\nChapter 24 of Title 15.2 of this Code or the charter of any city or town.\n\nHISTORY: Code 1950, \u00a7 58-1145.1; 1964, c. 469; 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"}}