58.1-3980 - Application to commissioner of the revenue or other official for correction.
§ 58.1-3980. Application to commissioner of the revenue or other official forcorrection.
A. Any person, firm or corporation assessed by a commissioner of the revenueor other official performing the duties imposed on commissioners of therevenue under this title with any local tax authorized by this title,including, but not limited to, taxes on tangible personal property, machineryand tools, merchants' capital, transient occupancy, food and beverage, oradmissions, or a local license tax, aggrieved by any such assessment, may,within three years from the last day of the tax year for which suchassessment is made, or within one year from the date of the assessment,whichever is later, apply to the commissioner of the revenue or such otherofficial who made the assessment for a correction thereof.
Sections 58.1-3980 through 58.1-3983 shall also apply to erroneousassessments of real estate if the error sought to be corrected in any casewas made by the commissioner of the revenue or such other official to whomthe application is made, or is due to a factual error made by others inconnection with conducting general reassessments as provided in subsection Cof § 58.1-3981.
B. Notwithstanding the provisions of subsection A, an unpaid tangiblepersonal property tax assessment may be appealed to the commissioner of therevenue or other assessing official at any time during which such assessmentis collectible under § 58.1-3940, provided the taxpayer can demonstrate byclear factual evidence that he was not subject to the tax for the year inquestion. If the assessing official is satisfied that the assessment iserroneous, he shall abate the assessment and notify the treasurer or othercollecting official of the abatement. Upon receipt of such notice, thetreasurer or other collecting official shall forthwith issue a refund or takesuch other steps as may be necessary to correct the taxpayer's liabilityaccordingly upon the books of the locality.
In the case of an erroneous assessment that has been satisfied in whole or inpart through an involuntary payment, an appeal to the assessing official mustbe made within one year from the date of the involuntary payment. If theassessing official is satisfied that the assessment is erroneous, he shallabate the assessment and notify the treasurer or other collecting official ofthe abatement. Upon receipt of such notice, the treasurer or other collectingofficial shall forthwith issue a refund. For purposes of this section,"involuntary payment" means a payment received pursuant to the Setoff DebtCollection Act (§ 58.1-520 et seq.) or § 58.1-3952.
(Code 1950, § 58-1141; 1952, c. 82; 1954, c. 533; 1958, c. 585; 1971, Ex.Sess., c. 13; 1974, c. 362; 1977, c. 99; 1984, c. 675; 1989, c. 86; 1991, c.8; 1992, c. 382; 1995, c. 445; 1998, c. 648; 1999, cc. 123, 624, 677.)