{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-717.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-717.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-717.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-717.html"}],"law_id":86535,"edition_id":1,"section_id":86535,"structure_id":13942,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","history":"1991, c. 143, \u00a7 15.1-686.01; 1997, c. 587; 2003, c. 1036.","full_text":"Any person aggrieved by an assessment of real estate made by the department of real estate assessments may apply for relief to the circuit court of the county within one year from December 31 of the year in which such assessment is made for assessments made prior to January 1, 2005; within two years from December 31 of the year in which such assessment is made for assessments made on and after January 1, 2005, but prior to January 1, 2007; and within the time frame as provided by general law pursuant to \u00a7 58.1-3984 for assessments made on and after January 1, 2007. No person may make such application for a year other than the current year unless such person has provided to the assessor, commissioner of the revenue, or the governing body, written notice of disagreement with the assessment, during the applicable tax year. The application shall be before the court when it is filed in the clerk&#8217;s office. In such proceeding the burden of proof shall be on the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has taken place. The proceedings shall be conducted as an action at law before the court, sitting without a jury, and the court shall act with the authority granted by \u00a7\u00a7 58.1-3987 and 58.1-3988.","order_by":null,"text":{"0":{"id":309940,"text":"Any person aggrieved by an assessment of real estate made by the department of real estate assessments may apply for relief to the circuit court of the county within one year from December 31 of the year in which such assessment is made for assessments made prior to January 1, 2005; within two years from December 31 of the year in which such assessment is made for assessments made on and after January 1, 2005, but prior to January 1, 2007; and within the time frame as provided by general law pursuant to \u00a7 58.1-3984 for assessments made on and after January 1, 2007. No person may make such application for a year other than the current year unless such person has provided to the assessor, commissioner of the revenue, or the governing body, written notice of disagreement with the assessment, during the applicable tax year. The application shall be before the court when it is filed in the clerk&#8217;s office. In such proceeding the burden of proof shall be on the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has taken place. The proceedings shall be conducted as an action at law before the court, sitting without a jury, and the court shall act with the authority granted by \u00a7\u00a7 58.1-3987 and 58.1-3988.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13942,"edition_id":1,"name":"General Powers; County Manager Plan","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13941,"metadata":{},"date_created":"2026-06-26 03:46:22","date_modified":"2026-06-26 03:46:22","permalink":{"id":151879,"object_type":"structure","relational_id":13942,"identifier":"2","token":"15.2\/I\/7\/2","url":"\/15.2\/I\/7\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13941,"edition_id":1,"name":"County Manager Plan of Government","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:46:22","date_modified":"2026-06-26 03:46:22","permalink":{"id":151867,"object_type":"structure","relational_id":13941,"identifier":"7","token":"15.2\/I\/7","url":"\/15.2\/I\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151281,"object_type":"structure","relational_id":13138,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":81778,"structure_id":13942,"section_number":"15.2-702","catch_line":"County board; membership, terms, chairman, etc","url":"\/15.2-702\/","token":"15.2\/I\/7\/2\/15.2-702","metadata":false},{"id":84414,"structure_id":13942,"section_number":"15.2-702.1","catch_line":"Repealed","url":"\/15.2-702.1\/","token":"15.2\/I\/7\/2\/15.2-702.1","metadata":false},{"id":84753,"structure_id":13942,"section_number":"15.2-703","catch_line":"Interference by members of board in appointments and removals of personnel","url":"\/15.2-703\/","token":"15.2\/I\/7\/2\/15.2-703","metadata":false},{"id":79639,"structure_id":13942,"section_number":"15.2-704","catch_line":"Appointment of clerk of board; powers and duties; obligations and penalties","url":"\/15.2-704\/","token":"15.2\/I\/7\/2\/15.2-704","metadata":false},{"id":80202,"structure_id":13942,"section_number":"15.2-705","catch_line":"Election of members of board; filling vacancies","url":"\/15.2-705\/","token":"15.2\/I\/7\/2\/15.2-705","metadata":false},{"id":85157,"structure_id":13942,"section_number":"15.2-705.1","catch_line":"Instant runoff voting","url":"\/15.2-705.1\/","token":"15.2\/I\/7\/2\/15.2-705.1","metadata":false},{"id":68323,"structure_id":13942,"section_number":"15.2-706","catch_line":"Duties of county manager; compensation; appointment of officers and employees","url":"\/15.2-706\/","token":"15.2\/I\/7\/2\/15.2-706","metadata":false},{"id":62617,"structure_id":13942,"section_number":"15.2-707","catch_line":"Bonds of county officers and employees","url":"\/15.2-707\/","token":"15.2\/I\/7\/2\/15.2-707","metadata":false},{"id":59246,"structure_id":13942,"section_number":"15.2-708","catch_line":"Term of office of county manager; salary and performance of duties; acting manager in case of temporary absence or disability; removal or suspension","url":"\/15.2-708\/","token":"15.2\/I\/7\/2\/15.2-708","metadata":false},{"id":66195,"structure_id":13942,"section_number":"15.2-709","catch_line":"Investigation of county officers or employees","url":"\/15.2-709\/","token":"15.2\/I\/7\/2\/15.2-709","metadata":false},{"id":77826,"structure_id":13942,"section_number":"15.2-709.1","catch_line":"Applicant preemployment information in Arlington County","url":"\/15.2-709.1\/","token":"15.2\/I\/7\/2\/15.2-709.1","metadata":false},{"id":61586,"structure_id":13942,"section_number":"15.2-709.2","catch_line":"County auditor","url":"\/15.2-709.2\/","token":"15.2\/I\/7\/2\/15.2-709.2","metadata":false},{"id":82185,"structure_id":13942,"section_number":"15.2-710","catch_line":"Budget; county manager to be executive and administrative officer; financial condition of county","url":"\/15.2-710\/","token":"15.2\/I\/7\/2\/15.2-710","metadata":false},{"id":72214,"structure_id":13942,"section_number":"15.2-711","catch_line":"Certification and payment of payrolls","url":"\/15.2-711\/","token":"15.2\/I\/7\/2\/15.2-711","metadata":false},{"id":55153,"structure_id":13942,"section_number":"15.2-712","catch_line":"Certification and payment of certain vouchers","url":"\/15.2-712\/","token":"15.2\/I\/7\/2\/15.2-712","metadata":false},{"id":63873,"structure_id":13942,"section_number":"15.2-713","catch_line":"Means of transferring funds","url":"\/15.2-713\/","token":"15.2\/I\/7\/2\/15.2-713","metadata":false},{"id":64908,"structure_id":13942,"section_number":"15.2-714","catch_line":"Depository for county funds","url":"\/15.2-714\/","token":"15.2\/I\/7\/2\/15.2-714","metadata":false},{"id":72151,"structure_id":13942,"section_number":"15.2-715","catch_line":"Abolition of offices and distribution of duties","url":"\/15.2-715\/","token":"15.2\/I\/7\/2\/15.2-715","metadata":false},{"id":60187,"structure_id":13942,"section_number":"15.2-716","catch_line":"Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established","url":"\/15.2-716\/","token":"15.2\/I\/7\/2\/15.2-716","metadata":false},{"id":73122,"structure_id":13942,"section_number":"15.2-716.1","catch_line":"Board of Equalization","url":"\/15.2-716.1\/","token":"15.2\/I\/7\/2\/15.2-716.1","metadata":false},{"id":86535,"structure_id":13942,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","url":"\/15.2-717\/","token":"15.2\/I\/7\/2\/15.2-717","metadata":false},{"id":84346,"structure_id":13942,"section_number":"15.2-718","catch_line":"Postponement of payment of certain assessments","url":"\/15.2-718\/","token":"15.2\/I\/7\/2\/15.2-718","metadata":false},{"id":55814,"structure_id":13942,"section_number":"15.2-719","catch_line":"Immobilization, etc., of certain vehicles","url":"\/15.2-719\/","token":"15.2\/I\/7\/2\/15.2-719","metadata":false},{"id":68805,"structure_id":13942,"section_number":"15.2-719.1","catch_line":"Naming U.S. Route 29","url":"\/15.2-719.1\/","token":"15.2\/I\/7\/2\/15.2-719.1","metadata":false},{"id":81735,"structure_id":13942,"section_number":"15.2-720","catch_line":"Employee salary reduction agreements","url":"\/15.2-720\/","token":"15.2\/I\/7\/2\/15.2-720","metadata":false},{"id":71742,"structure_id":13942,"section_number":"15.2-720.1","catch_line":"Employee benefits; residence in county","url":"\/15.2-720.1\/","token":"15.2\/I\/7\/2\/15.2-720.1","metadata":false},{"id":87230,"structure_id":13942,"section_number":"15.2-721","catch_line":"Civil service commission","url":"\/15.2-721\/","token":"15.2\/I\/7\/2\/15.2-721","metadata":false},{"id":83765,"structure_id":13942,"section_number":"15.2-722","catch_line":"Personnel studies","url":"\/15.2-722\/","token":"15.2\/I\/7\/2\/15.2-722","metadata":false},{"id":67529,"structure_id":13942,"section_number":"15.2-723","catch_line":"Grievances by police officers","url":"\/15.2-723\/","token":"15.2\/I\/7\/2\/15.2-723","metadata":false},{"id":85257,"structure_id":13942,"section_number":"15.2-724","catch_line":"Choice of powers where sanitary district involved","url":"\/15.2-724\/","token":"15.2\/I\/7\/2\/15.2-724","metadata":false},{"id":61930,"structure_id":13942,"section_number":"15.2-725","catch_line":"Commission on human rights; subpoena requests","url":"\/15.2-725\/","token":"15.2\/I\/7\/2\/15.2-725","metadata":false},{"id":76557,"structure_id":13942,"section_number":"15.2-726","catch_line":"Acquisition of easements","url":"\/15.2-726\/","token":"15.2\/I\/7\/2\/15.2-726","metadata":false},{"id":79003,"structure_id":13942,"section_number":"15.2-727","catch_line":"Payment of certain assessments","url":"\/15.2-727\/","token":"15.2\/I\/7\/2\/15.2-727","metadata":false},{"id":65246,"structure_id":13942,"section_number":"15.2-728","catch_line":"Title insurance for county real estate","url":"\/15.2-728\/","token":"15.2\/I\/7\/2\/15.2-728","metadata":false},{"id":81593,"structure_id":13942,"section_number":"15.2-729","catch_line":"Relocation assistance programs","url":"\/15.2-729\/","token":"15.2\/I\/7\/2\/15.2-729","metadata":false},{"id":63910,"structure_id":13942,"section_number":"15.2-730","catch_line":"Civil penalties for violations of zoning ordinance","url":"\/15.2-730\/","token":"15.2\/I\/7\/2\/15.2-730","metadata":false},{"id":64533,"structure_id":13942,"section_number":"15.2-731","catch_line":"Retirement benefits for part-time employees","url":"\/15.2-731\/","token":"15.2\/I\/7\/2\/15.2-731","metadata":false},{"id":57805,"structure_id":13942,"section_number":"15.2-732","catch_line":"Peddlers; itinerant merchants","url":"\/15.2-732\/","token":"15.2\/I\/7\/2\/15.2-732","metadata":false},{"id":85500,"structure_id":13942,"section_number":"15.2-733","catch_line":"Summons for violations of litter control ordinances","url":"\/15.2-733\/","token":"15.2\/I\/7\/2\/15.2-733","metadata":false},{"id":84718,"structure_id":13942,"section_number":"15.2-734","catch_line":"Purchase, sale, exchange, or lease of real property","url":"\/15.2-734\/","token":"15.2\/I\/7\/2\/15.2-734","metadata":false},{"id":82794,"structure_id":13942,"section_number":"15.2-735","catch_line":"Local housing fund and voluntary coordinated housing preservation and development districts","url":"\/15.2-735\/","token":"15.2\/I\/7\/2\/15.2-735","metadata":false},{"id":63692,"structure_id":13942,"section_number":"15.2-735.1","catch_line":"Affordable dwelling unit ordinance; permitting certain densities in the comprehensive plan","url":"\/15.2-735.1\/","token":"15.2\/I\/7\/2\/15.2-735.1","metadata":false},{"id":62979,"structure_id":13942,"section_number":"15.2-736","catch_line":"State benefits for certain employees","url":"\/15.2-736\/","token":"15.2\/I\/7\/2\/15.2-736","metadata":false},{"id":61946,"structure_id":13942,"section_number":"15.2-737","catch_line":"Tenant relocation payments","url":"\/15.2-737\/","token":"15.2\/I\/7\/2\/15.2-737","metadata":false},{"id":65650,"structure_id":13942,"section_number":"15.2-738","catch_line":"Modification of grievance procedure","url":"\/15.2-738\/","token":"15.2\/I\/7\/2\/15.2-738","metadata":false},{"id":65775,"structure_id":13942,"section_number":"15.2-739","catch_line":"Diversion of certain waters","url":"\/15.2-739\/","token":"15.2\/I\/7\/2\/15.2-739","metadata":false},{"id":54997,"structure_id":13942,"section_number":"15.2-740","catch_line":"Authority to impose assessments for local improvements; purposes","url":"\/15.2-740\/","token":"15.2\/I\/7\/2\/15.2-740","metadata":false},{"id":68797,"structure_id":13942,"section_number":"15.2-741","catch_line":"Regulation of child-care services and facilities in certain counties","url":"\/15.2-741\/","token":"15.2\/I\/7\/2\/15.2-741","metadata":false},{"id":73278,"structure_id":13942,"section_number":"15.2-742","catch_line":"Lighting level regulation","url":"\/15.2-742\/","token":"15.2\/I\/7\/2\/15.2-742","metadata":false},{"id":75816,"structure_id":13942,"section_number":"15.2-743","catch_line":"Fee for certain vacations, encroachments, and abandonments","url":"\/15.2-743\/","token":"15.2\/I\/7\/2\/15.2-743","metadata":false},{"id":74105,"structure_id":13942,"section_number":"15.2-744","catch_line":"Authority of county board to impose civil penalties for wrongful demolition, razing or moving of historic buildings","url":"\/15.2-744\/","token":"15.2\/I\/7\/2\/15.2-744","metadata":false},{"id":74318,"structure_id":13942,"section_number":"15.2-745","catch_line":"Ordinance for installment collection of taxes","url":"\/15.2-745\/","token":"15.2\/I\/7\/2\/15.2-745","metadata":false},{"id":68300,"structure_id":13942,"section_number":"15.2-746","catch_line":"Board possesses general power of management","url":"\/15.2-746\/","token":"15.2\/I\/7\/2\/15.2-746","metadata":false},{"id":66479,"structure_id":13942,"section_number":"15.2-747","catch_line":"Board may prohibit and penalize acts which are misdemeanors under state law","url":"\/15.2-747\/","token":"15.2\/I\/7\/2\/15.2-747","metadata":false},{"id":70678,"structure_id":13942,"section_number":"15.2-748","catch_line":"Annexation by city","url":"\/15.2-748\/","token":"15.2\/I\/7\/2\/15.2-748","metadata":false},{"id":58883,"structure_id":13942,"section_number":"15.2-749","catch_line":"Certain referenda in certain counties","url":"\/15.2-749\/","token":"15.2\/I\/7\/2\/15.2-749","metadata":false},{"id":67785,"structure_id":13942,"section_number":"15.2-750","catch_line":"Board may accept dedication of rights to develop real property","url":"\/15.2-750\/","token":"15.2\/I\/7\/2\/15.2-750","metadata":false}],"previous_section":{"id":73122,"structure_id":13942,"section_number":"15.2-716.1","catch_line":"Board of Equalization","url":"\/15.2-716.1\/","token":"15.2\/I\/7\/2\/15.2-716.1","metadata":false},"next_section":{"id":84346,"structure_id":13942,"section_number":"15.2-718","catch_line":"Postponement of payment of certain assessments","url":"\/15.2-718\/","token":"15.2\/I\/7\/2\/15.2-718","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-717\/","history_text":"<p>This law was first created in 1991. The record of its establishment is cataloged in chapter 143 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1991 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP1036\">1036<\/a>.<\/p>","references":[{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"refers_to":[{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"},{"id":87131,"section_number":"58.1-3987","catch_line":"Action of court","order_by":null,"url":"\/58.1-3987\/"},{"id":82649,"section_number":"58.1-3988","catch_line":"Effect of order","order_by":null,"url":"\/58.1-3988\/"}],"permalink":{"id":151961,"object_type":"law","relational_id":86535,"identifier":"15.2-717","token":"15.2\/I\/7\/2\/15.2-717","url":"\/15.2-717\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-717\/","token":"15.2\/I\/7\/2\/15.2-717","dublin_core":{"Title":"Time in which to contest real property assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-717","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any person aggrieved by an assessment of real estate made by the department of real estate assessments may apply for relief to the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the <span class=\"dictionary\">county<\/span> within one year from December 31 of the year in which such assessment is made for assessments made prior to January 1, 2005; within two years from December 31 of the year in which such assessment is made for assessments made on and after January 1, 2005, but prior to January 1, 2007; and within the time frame as provided by general <span class=\"dictionary\">law<\/span> pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Application to court to correct erroneous assessments of local levies generally\" href=\"\/58.1-3984\/\">58.1-3984<\/a> for assessments made on and after January 1, 2007. No person may make such application for a year other than the current year unless such person has provided to the assessor, commissioner of the revenue, or the <span class=\"dictionary\">governing body<\/span>, written notice of disagreement with the assessment, during the applicable tax year. The application shall be before the <span class=\"dictionary\">court<\/span> when it is filed in the clerk&#8217;s office. In such proceeding the <span class=\"dictionary\">burden of proof<\/span> shall be on the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has taken place. The proceedings shall be conducted as an action at <span class=\"dictionary\">law<\/span> before the <span class=\"dictionary\">court<\/span>, sitting without a <span class=\"dictionary\">jury<\/span>, and the <span class=\"dictionary\">court<\/span> shall act with the authority granted by \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Action of court\" href=\"\/58.1-3987\/\">58.1-3987<\/a> and <a class=\"law\" title=\"Effect of order\" href=\"\/58.1-3988\/\">58.1-3988<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTIME IN WHICH TO CONTEST REAL PROPERTY ASSESSMENTS (\u00a7 15.2-717)\n\nAny person aggrieved by an assessment of real estate made by the department of\nreal estate assessments may apply for relief to the circuit court of the county\nwithin one year from December 31 of the year in which such assessment is made\nfor assessments made prior to January 1, 2005; within two years from December 31\nof the year in which such assessment is made for assessments made on and after\nJanuary 1, 2005, but prior to January 1, 2007; and within the time frame as\nprovided by general law pursuant to \u00a7 58.1-3984 for assessments made on and\nafter January 1, 2007. No person may make such application for a year other than\nthe current year unless such person has provided to the assessor, commissioner\nof the revenue, or the governing body, written notice of disagreement with the\nassessment, during the applicable tax year. The application shall be before the\ncourt when it is filed in the clerk&#8217;s office. In such proceeding the\nburden of proof shall be on the taxpayer to show that the property in question\nis valued at more than its fair market value or that the assessment is not\nuniform in its application, or that the assessment is otherwise invalid or\nillegal, but it shall not be necessary for the taxpayer to show that\nintentional, systematic and willful discrimination has taken place. The\nproceedings shall be conducted as an action at law before the court, sitting\nwithout a jury, and the court shall act with the authority granted by \u00a7\u00a7\n58.1-3987 and 58.1-3988.\n\nHISTORY: 1991, c. 143, \u00a7 15.1-686.01; 1997, c. 587; 2003, c. 1036.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}