Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes |
ARTICLE 5. Correction of Assessments, Remedies and Refunds |
SECTION 58.1-3980. Application to commissioner of the revenue or other official for correction |
SECTION 58.1-3981. Correction by commissioner or other official performing his duties |
SECTION 58.1-3982. Appeal by locality |
SECTION 58.1-3983. Remedy not to affect right to apply to court |
SECTION 58.1-3983.1. Appeals and rulings of local taxes |
SECTION 58.1-3984. Application to court to correct erroneous assessments of local levies generally |
SECTION 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements |
SECTION 58.1-3986. Correction of double assessments; time for filing |
SECTION 58.1-3987. Action of court |
SECTION 58.1-3988. Effect of order |
SECTION 58.1-3989. Remedy applicable upon general reassessments; all changes to be certified to commissioners |
SECTION 58.1-3990. Refunds of local taxes erroneously paid |
SECTION 58.1-3991. Repealed |
SECTION 58.1-3992. Appeal |
SECTION 58.1-3993. No injunctions against assessment or collection of taxes |
SECTION 58.1-3994. Offers in compromise with respect to local taxes |
SECTION 58.1-3995. Effect of application for correction of assessment or appeal upon applications for local permits and licenses |