58.1-3984 - Application to court to correct erroneous assessments of local levies generally.
§ 58.1-3984. Application to court to correct erroneous assessments of locallevies generally.
A. Any person assessed with local taxes, aggrieved by any such assessment,may, unless otherwise specially provided by law (including, but not limitedto, as provided under (i) § 15.2-717 and (ii) § 3 of Chapter 261 of the Actsof Assembly of 1936 (which was continued in effect by § 58-769 of the Code ofVirginia; and now continued in effect by § 58.1-3260), as amended by Chapter422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts ofAssembly of 1958, and as amended by the 2003 Regular Session of the GeneralAssembly), (a) within three years from the last day of the tax year for whichany such assessment is made, (b) within one year from the date of theassessment, (c) within one year from the date of the Tax Commissioner's finaldetermination under § 58.1-3703.1 A 5 or § 58.1-3983.1 D, or (d) within oneyear from the date of the final determination under § 58.1-3981, whichever islater, apply for relief to the circuit court of the county or city whereinsuch assessment was made. The application shall be before the court when itis filed in the clerk's office. In such proceeding the burden of proof shallbe upon the taxpayer to show that the property in question is valued at morethan its fair market value or that the assessment is not uniform in itsapplication, or that the assessment is otherwise invalid or illegal, but itshall not be necessary for the taxpayer to show that intentional, systematicand willful discrimination has been made. The proceedings shall be conductedas an action at law before the court, sitting without a jury. The county orcity attorney, or if none, the attorney for the Commonwealth, shall defendthe application.
B. In the event it comes or is brought to the attention of the commissionerof the revenue of the locality that the assessment of any tax is improper oris based on obvious error and should be corrected in order that the ends ofjustice may be served, and he is not able to correct it under § 58.1-3981,the commissioner of the revenue shall apply to the appropriate court, in themanner herein provided for relief of the taxpayer. Such application mayinclude a petition for relief for any of several taxpayers.
(Code 1950, §§ 58-1145, 58-1146, 58-1149, 58-1153, 58-1154, 58-1155; 1968, c.360; 1974, c. 362; 1977, c. 99; 1980, c. 735; 1984, c. 675; 1988, c. 282;1989, c. 86; 1991, c. 8; 1992, c. 382; 1997, c. 251; 1998, c. 529; 1999, cc.202, 407; 2003, c. 1036.)