58.1-3981 - Correction by commissioner or other official performing his duties.
§ 58.1-3981. Correction by commissioner or other official performing hisduties.
A. If the commissioner of the revenue, or other official performing theduties imposed on commissioners of the revenue under this title, is satisfiedthat he has erroneously assessed such applicant with any such tax, he shallcorrect such assessment. If the assessment exceeds the proper amount, heshall exonerate the applicant from the payment of so much as is erroneouslycharged if not paid into the treasury of the county or city. If theassessment has been paid, the governing body of the county or city shall,upon the certificate of the commissioner with the consent of the town, cityor county attorney, or if none, the attorney for the Commonwealth, that suchassessment was erroneous, direct the treasurer of the county, city or town torefund the excess to the taxpayer, with interest if authorized pursuant to §58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwiseauthorized in that section. However, the governing body of the county, cityor town may authorize the treasurer to approve and issue any refund up to$2,500 as a result of an erroneous assessment.
B. If the assessment is less than the proper amount, the commissioner shallassess such applicant with the proper amount. If any assessment is erroneousbecause of a mere clerical error or calculation, the same may be corrected asherein provided and with or without petition from the taxpayer. If such erroror calculation was made in work performed by others in connection withconducting general assessments, such mistake may be corrected by thecommissioner of the revenue.
C. If the commissioner of the revenue, or other official performing theduties imposed on commissioners of the revenue under this title, is satisfiedthat any assessment is erroneous because of a factual error made in workperformed by others in connection with conducting general reassessments, heshall correct such assessment as herein provided and with or without petitionfrom the taxpayer.
D. An error in the valuation of property subject to the rollback tax imposedunder § 58.1-3237 for those years to which such tax is applicable may becorrected within three years of the assessment of the rollback tax.
E. A copy of any correction made under this section shall be certified by thecommissioner or such other official to the treasurer of his county, city ortown. When an unpaid erroneous assessment of real estate is corrected underthis section and such real estate has been sold at a delinquent land sale,the commissioner or such other official making such correction shall certifya copy of such correction to the clerk of the circuit court of his county orcity; and such clerk shall note such correction in the delinquent land bookopposite the entry of the tract or lot for the year or years for which suchcorrection is made.
F. In any action on application for correction under § 58.1-3980, if sorequested by the applicant, the commissioner or other such official shallstate in writing the facts and law supporting the action on such applicationand mail a copy of such writing to the applicant at his last known address.
(Code 1950, § 58-1142; 1956, c. 598; 1958, c. 585; 1960, c. 547; 1974, c.362; 1975, c. 257; 1977, c. 99; 1980, c. 657; 1982, c. 332; 1984, c. 675;1995, c. 108; 1998, c. 529; 1999, cc. 624, 631, 677.)