{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2670.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2670.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2670.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2670.1.html"}],"law_id":68557,"edition_id":1,"section_id":68557,"structure_id":15070,"section_number":"58.1-2670.1","catch_line":"Application to court to correct erroneous local assessment ratio","history":"1993, c. 528.","full_text":"A\n\nSubject to the limitations provided herein, any county, city, or town or public service corporation or other entity whose property is assessed by the State Corporation Commission or the Department of Taxation aggrieved by the Department of Taxation’s ascertainment of the applicable local assessment ratio prevailing for such taxing district as specified in subsection A of § 58.1-2604, may petition to the Circuit Court for the City of Richmond for correction of such ratio. Such petition must be filed within three months after the Department of Taxation gives notice of the applicable prevailing local assessment ratios to all counties, cities, towns, and to the Commission pursuant to subsection A of § 58.1-2604. This section shall apply only to counties, cities and towns in which a public service corporation’s property represents twenty-five percent or more of the total assessed value of real estate in such county, city or town.B\n\nAny proceeding maintained under this section shall name the Department of Taxation and the applicable public service corporation, other entity whose property is assessed by the State Corporation Commission or the Department of Taxation, and the county, city or town which is the taxing district, as respondents. The action shall be conducted in accordance with the Rules of the Supreme Court of Virginia applicable to suits in equity, and no trial by jury will be permitted.C\n\nIf the Circuit Court finds the local assessment ratio as ascertained by the Department of Taxation to be erroneous, it shall determine the correct local assessment ratio and shall order the Department of Taxation to adopt the corrected ratio as its prevailing local assessment ratio and provide such corrected ratio to the Commission in accordance with subsection A of § 58.1-2604.D\n\nIf a suit is commenced by any party under this section, the period of time for any county, city, town or public service corporation or other entity whose property is assessed by the State Corporation Commission in which to file a petition with the Commission, pursuant to § 58.1-2670, challenging the ascertainment of, or the assessment for taxation of, the value of any property of any public service corporation assessed by the Commission, shall commence to run on the date of the final order entered by the Circuit Court or, in the event of an appeal, on the date of the final order of the Supreme Court of Virginia.","order_by":null,"text":{"0":{"id":248160,"text":"Subject to the limitations provided herein, any county, city, or town or public service corporation or other entity whose property is assessed by the State Corporation Commission or the Department of Taxation aggrieved by the Department of Taxation’s ascertainment of the applicable local assessment ratio prevailing for such taxing district as specified in subsection A of § 58.1-2604, may petition to the Circuit Court for the City of Richmond for correction of such ratio. Such petition must be filed within three months after the Department of Taxation gives notice of the applicable prevailing local assessment ratios to all counties, cities, towns, and to the Commission pursuant to subsection A of § 58.1-2604. This section shall apply only to counties, cities and towns in which a public service corporation’s property represents twenty-five percent or more of the total assessed value of real estate in such county, city or town.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":248161,"text":"Any proceeding maintained under this section shall name the Department of Taxation and the applicable public service corporation, other entity whose property is assessed by the State Corporation Commission or the Department of Taxation, and the county, city or town which is the taxing district, as respondents. The action shall be conducted in accordance with the Rules of the Supreme Court of Virginia applicable to suits in equity, and no trial by jury will be permitted.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":248162,"text":"If the Circuit Court finds the local assessment ratio as ascertained by the Department of Taxation to be erroneous, it shall determine the correct local assessment ratio and shall order the Department of Taxation to adopt the corrected ratio as its prevailing local assessment ratio and provide such corrected ratio to the Commission in accordance with subsection A of § 58.1-2604.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":248163,"text":"If a suit is commenced by any party under this section, the period of time for any county, city, town or public service corporation or other entity whose property is assessed by the State Corporation Commission in which to file a petition with the Commission, pursuant to § 58.1-2670, challenging the ascertainment of, or the assessment for taxation of, the value of any property of any public service corporation assessed by the Commission, shall commence to run on the date of the final order entered by the Circuit Court or, in the event of an appeal, on the date of the final order of the Supreme Court of Virginia.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15070,"edition_id":1,"name":"Administrative and Judicial Review of Assessment and Tax","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:51:58","date_modified":"2026-06-26 03:51:58","permalink":{"id":256261,"object_type":"structure","relational_id":15070,"identifier":"7","token":"58.1\/II\/26\/7","url":"\/58.1\/II\/26\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57457,"structure_id":15070,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","url":"\/58.1-2670\/","token":"58.1\/II\/26\/7\/58.1-2670","metadata":false},{"id":68557,"structure_id":15070,"section_number":"58.1-2670.1","catch_line":"Application to court to correct erroneous local assessment ratio","url":"\/58.1-2670.1\/","token":"58.1\/II\/26\/7\/58.1-2670.1","metadata":false},{"id":78508,"structure_id":15070,"section_number":"58.1-2671","catch_line":"Setting for hearing and notice to adverse parties","url":"\/58.1-2671\/","token":"58.1\/II\/26\/7\/58.1-2671","metadata":false},{"id":73380,"structure_id":15070,"section_number":"58.1-2672","catch_line":"Review on motion of Commission","url":"\/58.1-2672\/","token":"58.1\/II\/26\/7\/58.1-2672","metadata":false},{"id":59543,"structure_id":15070,"section_number":"58.1-2673","catch_line":"Correction after hearing or investigation; proceedings for enforcement","url":"\/58.1-2673\/","token":"58.1\/II\/26\/7\/58.1-2673","metadata":false},{"id":68387,"structure_id":15070,"section_number":"58.1-2674","catch_line":"Notice to Commonwealth","url":"\/58.1-2674\/","token":"58.1\/II\/26\/7\/58.1-2674","metadata":false},{"id":86170,"structure_id":15070,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","url":"\/58.1-2674.1\/","token":"58.1\/II\/26\/7\/58.1-2674.1","metadata":false},{"id":62598,"structure_id":15070,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","metadata":false},{"id":60171,"structure_id":15070,"section_number":"58.1-2676","catch_line":"Action of Supreme Court thereon","url":"\/58.1-2676\/","token":"58.1\/II\/26\/7\/58.1-2676","metadata":false}],"previous_section":{"id":57457,"structure_id":15070,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","url":"\/58.1-2670\/","token":"58.1\/II\/26\/7\/58.1-2670","metadata":false},"next_section":{"id":78508,"structure_id":15070,"section_number":"58.1-2671","catch_line":"Setting for hearing and notice to adverse parties","url":"\/58.1-2671\/","token":"58.1\/II\/26\/7\/58.1-2671","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2670.1\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 528 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 1993 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":[{"id":64358,"section_number":"58.1-2604","catch_line":"Assessed valuation","order_by":null,"url":"\/58.1-2604\/"},{"id":57457,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","order_by":null,"url":"\/58.1-2670\/"}],"permalink":{"id":256267,"object_type":"law","relational_id":68557,"identifier":"58.1-2670.1","token":"58.1\/II\/26\/7\/58.1-2670.1","url":"\/58.1-2670.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2670.1\/","token":"58.1\/II\/26\/7\/58.1-2670.1","dublin_core":{"Title":"Application to court to correct erroneous local assessment ratio","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2670.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Subject to the limitations provided herein, any county, city, or town or public service corporation or other entity whose property is assessed by the State Corporation Commission or the Department<\/span> of Taxation aggrieved by the Department<\/span> of Taxation’s ascertainment of the applicable local assessment ratio prevailing for such taxing district as specified in subsection A of § 58.1-2604<\/a>, may petition<\/span> to the Circuit<\/span> Court<\/span> for the City of Richmond for correction of such ratio. Such petition<\/span> must be filed within three months after the Department<\/span> of Taxation gives notice of the applicable prevailing local assessment ratios to all counties, cities, towns, and to the Commission pursuant to subsection A of § 58.1-2604<\/a>. This section shall apply only to counties, cities and towns in which a public service corporation’s property represents twenty-five percent or more of the total assessed value of real estate in such county, city or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any proceeding maintained under this section shall name the Department<\/span> of Taxation and the applicable public service corporation, other entity whose property is assessed by the State Corporation Commission or the Department<\/span> of Taxation, and the county, city or town which is the taxing district, as respondents. The action shall be conducted in accordance with the Rules of the Supreme Court<\/span> of Virginia applicable to suits in equity<\/span>, and no trial<\/span> by jury<\/span> will be permitted. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the Circuit<\/span> Court<\/span> finds the local assessment ratio as ascertained by the Department<\/span> of Taxation to be erroneous, it shall determine the correct local assessment ratio and shall order<\/span> the Department<\/span> of Taxation to adopt the corrected ratio as its prevailing local assessment ratio and provide such corrected ratio to the Commission in accordance with subsection A of § 58.1-2604<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If a suit is commenced by any party<\/span> under this section, the period of time for any county, city, town or public service corporation or other entity whose property is assessed by the State Corporation Commission in which to file a petition<\/span> with the Commission, pursuant to § 58.1-2670<\/a>, challenging the ascertainment of, or the assessment for taxation of, the value of any property of any public service corporation assessed by the Commission, shall commence to run on the date of the final order<\/span> entered by the Circuit<\/span> Court<\/span> or, in the event of an appeal<\/span>, on the date of the final order<\/span> of the Supreme Court<\/span> of Virginia. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COURT TO CORRECT ERRONEOUS LOCAL ASSESSMENT RATIO (\u00a7\n58.1-2670.1)\n\nA. Subject to the limitations provided herein, any county, city, or town or\npublic service corporation or other entity whose property is assessed by the\nState Corporation Commission or the Department of Taxation aggrieved by the\nDepartment of Taxation’s ascertainment of the applicable local assessment\nratio prevailing for such taxing district as specified in subsection A of §\n58.1-2604, may petition to the Circuit Court for the City of Richmond for\ncorrection of such ratio. Such petition must be filed within three months after\nthe Department of Taxation gives notice of the applicable prevailing local\nassessment ratios to all counties, cities, towns, and to the Commission pursuant\nto subsection A of § 58.1-2604. This section shall apply only to counties,\ncities and towns in which a public service corporation’s property\nrepresents twenty-five percent or more of the total assessed value of real\nestate in such county, city or town.\n\nB. Any proceeding maintained under this section shall name the Department of\nTaxation and the applicable public service corporation, other entity whose\nproperty is assessed by the State Corporation Commission or the Department of\nTaxation, and the county, city or town which is the taxing district, as\nrespondents. The action shall be conducted in accordance with the Rules of the\nSupreme Court of Virginia applicable to suits in equity, and no trial by jury\nwill be permitted.\n\nC. If the Circuit Court finds the local assessment ratio as ascertained by the\nDepartment of Taxation to be erroneous, it shall determine the correct local\nassessment ratio and shall order the Department of Taxation to adopt the\ncorrected ratio as its prevailing local assessment ratio and provide such\ncorrected ratio to the Commission in accordance with subsection A of §\n58.1-2604.\n\nD. If a suit is commenced by any party under this section, the period of time\nfor any county, city, town or public service corporation or other entity whose\nproperty is assessed by the State Corporation Commission in which to file a\npetition with the Commission, pursuant to § 58.1-2670, challenging the\nascertainment of, or the assessment for taxation of, the value of any property\nof any public service corporation assessed by the Commission, shall commence to\nrun on the date of the final order entered by the Circuit Court or, in the event\nof an appeal, on the date of the final order of the Supreme Court of Virginia.\n\nHISTORY: 1993, c. 528.","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}}