{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2670.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2670.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2670.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2670.html"}],"law_id":57457,"edition_id":1,"section_id":57457,"structure_id":15070,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","history":"Code 1950, \u00a7 58-672; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675; 1990, c. 146; 2000, c. 368; 2005, c. 21.","full_text":"Any taxpayer, the Commonwealth or any county, city or town aggrieved by any action of the Commission in the ascertainment of, or the assessment for taxation of, the value of any property of any corporation or company assessed by the Commission, or in the ascertainment of any tax upon any company or corporation of its property, at any time within three months after receiving a certified copy of such assessment of value or tax, may apply to the Commission for a review and correction of any specified item or items thereof after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the assessment of value or tax. Such application shall be in a form prescribed by the Commission and shall set forth with reasonable certainty the item or items, of which a review and correction are sought, and the grounds of the complaint. The application shall also be verified by affidavit.\n\t\tAny company or governmental entity aggrieved by any assessment for taxation of the value of any property by the Department of Taxation may apply to the Department or the Circuit Court of the City of Richmond, Division I, for correction of any such tax valuation or assessment, under Chapter 18 (\u00a7 58.1-1800 et seq.) of this title. The Department and the court are hereby empowered to correct the valuation or assessment, and the requirement of such sections shall apply to corrections hereunder, mutatis mutandis.","order_by":null,"text":{"0":{"id":210534,"text":"Any taxpayer, the Commonwealth or any county, city or town aggrieved by any action of the Commission in the ascertainment of, or the assessment for taxation of, the value of any property of any corporation or company assessed by the Commission, or in the ascertainment of any tax upon any company or corporation of its property, at any time within three months after receiving a certified copy of such assessment of value or tax, may apply to the Commission for a review and correction of any specified item or items thereof after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the assessment of value or tax. Such application shall be in a form prescribed by the Commission and shall set forth with reasonable certainty the item or items, of which a review and correction are sought, and the grounds of the complaint. The application shall also be verified by affidavit.\n\t\tAny company or governmental entity aggrieved by any assessment for taxation of the value of any property by the Department of Taxation may apply to the Department or the Circuit Court of the City of Richmond, Division I, for correction of any such tax valuation or assessment, under Chapter 18 (\u00a7 58.1-1800 et seq.) of this title. The Department and the court are hereby empowered to correct the valuation or assessment, and the requirement of such sections shall apply to corrections hereunder, mutatis mutandis.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2670\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1983, chapter 570; in 1984, chapter 675; in 1990, chapter 146; in 2000, chapter 368<\/a>; in 2005, chapter 21<\/a>.<\/p>","references":[{"id":68557,"section_number":"58.1-2670.1","catch_line":"Application to court to correct erroneous local assessment ratio","order_by":null,"url":"\/58.1-2670.1\/"}],"refers_to":[{"id":82892,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","order_by":null,"url":"\/58.1-1800\/"}],"permalink":{"id":256263,"object_type":"law","relational_id":57457,"identifier":"58.1-2670","token":"58.1\/II\/26\/7\/58.1-2670","url":"\/58.1-2670\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2670\/","token":"58.1\/II\/26\/7\/58.1-2670","dublin_core":{"Title":"Application to Commission or Department for review","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2670","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any taxpayer<\/span>, the Commonwealth or any county, city or town aggrieved by any action of the Commission in the ascertainment of, or the assessment for taxation of, the value of any property of any corporation or company assessed by the Commission, or in the ascertainment of any tax upon any company or corporation of its property, at any time within three months after receiving a certified copy of such assessment of value or tax, may apply to the Commission for a review and correction of any specified item or items thereof after which date the Commission shall have no authority under this section or any other provision of law<\/span> to receive any application or complaint concerning the assessment of value or tax. Such application shall be in a form prescribed by the Commission and shall set forth with reasonable certainty the item or items, of which a review and correction are sought, and the grounds of the complaint. The application shall also be verified by affidavit<\/span>.\n\t\tAny company or governmental entity aggrieved by any assessment for taxation of the value of any property by the Department<\/span> of Taxation may apply to the Department<\/span> or the Circuit<\/span> Court<\/span> of the City of Richmond, Division I, for correction of any such tax valuation or assessment, under Chapter 18 (\u00a7 58.1-1800<\/a> et seq.) of this title. The Department<\/span> and the court<\/span> are hereby empowered to correct the valuation or assessment, and the requirement of such sections shall apply to corrections hereunder, mutatis mutandis<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COMMISSION OR DEPARTMENT FOR REVIEW (\u00a7 58.1-2670)\n\nAny taxpayer, the Commonwealth or any county, city or town aggrieved by any\naction of the Commission in the ascertainment of, or the assessment for taxation\nof, the value of any property of any corporation or company assessed by the\nCommission, or in the ascertainment of any tax upon any company or corporation\nof its property, at any time within three months after receiving a certified\ncopy of such assessment of value or tax, may apply to the Commission for a\nreview and correction of any specified item or items thereof after which date\nthe Commission shall have no authority under this section or any other provision\nof law to receive any application or complaint concerning the assessment of\nvalue or tax. Such application shall be in a form prescribed by the Commission\nand shall set forth with reasonable certainty the item or items, of which a\nreview and correction are sought, and the grounds of the complaint. The\napplication shall also be verified by affidavit.\n\t\tAny company or governmental entity aggrieved by any assessment for taxation of\nthe value of any property by the Department of Taxation may apply to the\nDepartment or the Circuit Court of the City of Richmond, Division I, for\ncorrection of any such tax valuation or assessment, under Chapter 18 (\u00a7\n58.1-1800 et seq.) of this title. The Department and the court are hereby\nempowered to correct the valuation or assessment, and the requirement of such\nsections shall apply to corrections hereunder, mutatis mutandis.\n\nHISTORY: Code 1950, \u00a7 58-672; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c.\n675; 1990, c. 146; 2000, c. 368; 2005, c. 21.","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}}