58.1-3003 - Appeal from order of levy.
§ 58.1-3003. Appeal from order of levy.
If the attorney for the Commonwealth of any county is of the opinion that anorder for imposition of taxes made by his governing body is illegal or if hereceives a petition of one per centum of the registered voters of the county,but no fewer than fifty such voters, demanding that he appeal such order,such attorney shall appeal therefrom, within thirty days after such order ismade, to the circuit court of the county and such appeal shall operate as asupersedeas. Without waiting the final decision of the appeal the governingbody may rescind its order and impose taxes according to law. If the court,on the hearing of the appeal, is of the opinion that the order is contrary tolaw, it shall reverse the same and direct the governing body to enter suchorder as to the court may seem right. If money be collected under any suchorder, which is afterward rescinded or reversed, the treasurer shallforthwith repay such money to the person from whom it was collected. If hefails so to do, a motion may be made and judgment obtained, in like manner asin cases provided in § 58.1-3140.
(Code 1950, § 58-841; 1980, c. 501; 1984, c. 675.)