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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371449</law_id><section_number>58.1-3004</section_number><catch_line>Duty of clerk of board in case of appeal; how appeal tried</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="4" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="30">General Provisions</unit></structure><text>
						<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></text><history>Code 1950, &#xA7; 58-842; 1984, c. 675.</history><metadata></metadata></law>
