{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2673.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2673.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2673.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2673.html"}],"law_id":59543,"edition_id":1,"section_id":59543,"structure_id":15070,"section_number":"58.1-2673","catch_line":"Correction after hearing or investigation; proceedings for enforcement","history":"Code 1950, \u00a7 58-675; 1984, c. 675.","full_text":"If, from the evidence introduced at such hearing or its own investigations, the Commission is of opinion that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. If the decision of the Commission is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover from the Commonwealth or local authorities, or both, as the case may be, any excess of taxes that may have been paid. The order of the Commission shall be enforced by mandamus, or other proper process, issuing from the Commission.","order_by":null,"text":{"0":{"id":218123,"text":"If, from the evidence introduced at such hearing or its own investigations, the Commission is of opinion that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. If the decision of the Commission is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover from the Commonwealth or local authorities, or both, as the case may be, any excess of taxes that may have been paid. The order of the Commission shall be enforced by mandamus, or other proper process, issuing from the Commission.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2673\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256279,"object_type":"law","relational_id":59543,"identifier":"58.1-2673","token":"58.1\/II\/26\/7\/58.1-2673","url":"\/58.1-2673\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2673\/","token":"58.1\/II\/26\/7\/58.1-2673","dublin_core":{"Title":"Correction after hearing or investigation; proceedings for enforcement","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2673","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If, from the <span class=\"dictionary\">evidence<\/span> introduced at such <span class=\"dictionary\">hearing<\/span> or its own investigations, the Commission is of <span class=\"dictionary\">opinion<\/span> that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. If the decision of the Commission is in favor of the <span class=\"dictionary\">taxpayer<\/span>, in whole or in part, appropriate relief shall be granted, including the right to recover from the Commonwealth or local authorities, or both, as the case may be, any excess of taxes that may have been paid. The <span class=\"dictionary\">order<\/span> of the Commission shall be enforced by mandamus, or other proper process, issuing from the Commission.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCORRECTION AFTER HEARING OR INVESTIGATION; PROCEEDINGS FOR ENFORCEMENT (\u00a7\n58.1-2673)\n\nIf, from the evidence introduced at such hearing or its own investigations, the\nCommission is of opinion that the assessment or tax is excessive, it shall\nreduce the same or if it is insufficient, it shall increase the same. If the\ndecision of the Commission is in favor of the taxpayer, in whole or in part,\nappropriate relief shall be granted, including the right to recover from the\nCommonwealth or local authorities, or both, as the case may be, any excess of\ntaxes that may have been paid. The order of the Commission shall be enforced by\nmandamus, or other proper process, issuing from the Commission.\n\nHISTORY: Code 1950, \u00a7 58-675; 1984, c. 675.","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}}