{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2674.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2674.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2674.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2674.html"}],"law_id":68387,"edition_id":1,"section_id":68387,"structure_id":15070,"section_number":"58.1-2674","catch_line":"Notice to Commonwealth","history":"Code 1950, \u00a7 58-678; 1983, c. 570; 1984, c. 675.","full_text":"Notice of hearing before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which correction is sought. It shall, however, only be necessary to serve notice upon the Commonwealth if the state revenue is affected by the assessment of which a correction is sought.","order_by":null,"text":{"0":{"id":247634,"text":"Notice of hearing before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which correction is sought. It shall, however, only be necessary to serve notice upon the Commonwealth if the state revenue is affected by the assessment of which a correction is sought.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2674\/","history_text":"<p>The record of this law\u2019s original creation isn\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 1983, chapter 570; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256283,"object_type":"law","relational_id":68387,"identifier":"58.1-2674","token":"58.1\/II\/26\/7\/58.1-2674","url":"\/58.1-2674\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2674\/","token":"58.1\/II\/26\/7\/58.1-2674","dublin_core":{"Title":"Notice to Commonwealth","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2674","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notice of <span class=\"dictionary\">hearing<\/span> before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which correction is sought. It shall, however, only be necessary to serve notice upon the Commonwealth if the state revenue is affected by the assessment of which a correction is sought.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nNOTICE TO COMMONWEALTH (\u00a7 58.1-2674)\n\nNotice of hearing before the Commission required to be served under this article\nupon the Commonwealth shall be served upon the officer of the Commonwealth\ncharged with the duty of the collection of the state tax affected by the\nassessment of which correction is sought. It shall, however, only be necessary\nto serve notice upon the Commonwealth if the state revenue is affected by the\nassessment of which a correction is sought.\n\nHISTORY: Code 1950, \u00a7 58-678; 1983, c. 570; 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}}