{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3003.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3003.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3003.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3003.html"}],"law_id":73950,"edition_id":1,"section_id":73950,"structure_id":14342,"section_number":"58.1-3003","catch_line":"Appeal from order of levy","history":"Code 1950, \u00a7 58-841; 1980, c. 501; 1984, c. 675.","full_text":"If the attorney for the Commonwealth of any county is of the opinion that an order for imposition of taxes made by his governing body is illegal or if he receives a petition of one per centum of the registered voters of the county, but no fewer than fifty such voters, demanding that he appeal such order, such attorney shall appeal therefrom, within thirty days after such order is made, to the circuit court of the county and such appeal shall operate as a supersedeas. Without waiting the final decision of the appeal the governing body may rescind its order and impose taxes according to law. If the court, on the hearing of the appeal, is of the opinion that the order is contrary to law, it shall reverse the same and direct the governing body to enter such order as to the court may seem right. If money be collected under any such order, which is afterward rescinded or reversed, the treasurer shall forthwith repay such money to the person from whom it was collected. If he fails so to do, a motion may be made and judgment obtained, in like manner as in cases provided in \u00a7 58.1-3140.","order_by":null,"text":{"0":{"id":265984,"text":"If the attorney for the Commonwealth of any county is of the opinion that an order for imposition of taxes made by his governing body is illegal or if he receives a petition of one per centum of the registered voters of the county, but no fewer than fifty such voters, demanding that he appeal such order, such attorney shall appeal therefrom, within thirty days after such order is made, to the circuit court of the county and such appeal shall operate as a supersedeas. Without waiting the final decision of the appeal the governing body may rescind its order and impose taxes according to law. If the court, on the hearing of the appeal, is of the opinion that the order is contrary to law, it shall reverse the same and direct the governing body to enter such order as to the court may seem right. If money be collected under any such order, which is afterward rescinded or reversed, the treasurer shall forthwith repay such money to the person from whom it was collected. If he fails so to do, a motion may be made and judgment obtained, in like manner as in cases provided in \u00a7 58.1-3140.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14342,"edition_id":1,"name":"General Provisions","identifier":"30","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:47:48","date_modified":"2026-06-26 03:47:48","permalink":{"id":256461,"object_type":"structure","relational_id":14342,"identifier":"30","token":"58.1\/III\/30","url":"\/58.1\/III\/30\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":65297,"structure_id":14342,"section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","url":"\/58.1-3000\/","token":"58.1\/III\/30\/58.1-3000","metadata":false},{"id":86766,"structure_id":14342,"section_number":"58.1-3001","catch_line":"When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated","url":"\/58.1-3001\/","token":"58.1\/III\/30\/58.1-3001","metadata":false},{"id":83301,"structure_id":14342,"section_number":"58.1-3002","catch_line":"Levy by board for court allowances","url":"\/58.1-3002\/","token":"58.1\/III\/30\/58.1-3002","metadata":false},{"id":73950,"structure_id":14342,"section_number":"58.1-3003","catch_line":"Appeal from order of levy","url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003","metadata":false},{"id":76950,"structure_id":14342,"section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004","metadata":false},{"id":57439,"structure_id":14342,"section_number":"58.1-3005","catch_line":"Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated","url":"\/58.1-3005\/","token":"58.1\/III\/30\/58.1-3005","metadata":false},{"id":66101,"structure_id":14342,"section_number":"58.1-3006","catch_line":"Additional tax to pay interest and retire bonds","url":"\/58.1-3006\/","token":"58.1\/III\/30\/58.1-3006","metadata":false},{"id":75899,"structure_id":14342,"section_number":"58.1-3007","catch_line":"Notice prior to increase of local tax levy; hearing","url":"\/58.1-3007\/","token":"58.1\/III\/30\/58.1-3007","metadata":false},{"id":68950,"structure_id":14342,"section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","url":"\/58.1-3008\/","token":"58.1\/III\/30\/58.1-3008","metadata":false},{"id":65592,"structure_id":14342,"section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009","metadata":false},{"id":74891,"structure_id":14342,"section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010","metadata":false},{"id":59599,"structure_id":14342,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","url":"\/58.1-3011\/","token":"58.1\/III\/30\/58.1-3011","metadata":false},{"id":58460,"structure_id":14342,"section_number":"58.1-3012","catch_line":"Counties, cities and towns may change rate of tax during calendar year","url":"\/58.1-3012\/","token":"58.1\/III\/30\/58.1-3012","metadata":false},{"id":65349,"structure_id":14342,"section_number":"58.1-3013","catch_line":"Repealed","url":"\/58.1-3013\/","token":"58.1\/III\/30\/58.1-3013","metadata":false},{"id":64725,"structure_id":14342,"section_number":"58.1-3014","catch_line":"Relief from taxes in cases of disaster","url":"\/58.1-3014\/","token":"58.1\/III\/30\/58.1-3014","metadata":false},{"id":55650,"structure_id":14342,"section_number":"58.1-3015","catch_line":"To whom property generally shall be taxed and by whom listed","url":"\/58.1-3015\/","token":"58.1\/III\/30\/58.1-3015","metadata":false},{"id":87105,"structure_id":14342,"section_number":"58.1-3016","catch_line":"Retention of property for payment of taxes","url":"\/58.1-3016\/","token":"58.1\/III\/30\/58.1-3016","metadata":false},{"id":57741,"structure_id":14342,"section_number":"58.1-3017","catch_line":"Disclosure of social security account numbers for local tax administration purposes","url":"\/58.1-3017\/","token":"58.1\/III\/30\/58.1-3017","metadata":false},{"id":83660,"structure_id":14342,"section_number":"58.1-3018","catch_line":"Payment of local taxes on behalf of taxpayer by third party; tax payment agreements","url":"\/58.1-3018\/","token":"58.1\/III\/30\/58.1-3018","metadata":false},{"id":78950,"structure_id":14342,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","url":"\/58.1-3019\/","token":"58.1\/III\/30\/58.1-3019","metadata":false}],"previous_section":{"id":83301,"structure_id":14342,"section_number":"58.1-3002","catch_line":"Levy by board for court allowances","url":"\/58.1-3002\/","token":"58.1\/III\/30\/58.1-3002","metadata":false},"next_section":{"id":76950,"structure_id":14342,"section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3003\/","history_text":"

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 1980, chapter 501; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":70934,"section_number":"58.1-3140","catch_line":"Remedy for failure to pay such warrants","order_by":null,"url":"\/58.1-3140\/"}],"permalink":{"id":256475,"object_type":"law","relational_id":73950,"identifier":"58.1-3003","token":"58.1\/III\/30\/58.1-3003","url":"\/58.1-3003\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003","dublin_core":{"Title":"Appeal from order of levy","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3003","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the attorney for the Commonwealth of any county is of the opinion<\/span> that an order<\/span> for imposition of taxes made by his governing body is illegal or if he receives a petition<\/span> of one per centum of the registered voters of the county, but no fewer than fifty such voters, demanding that he appeal<\/span> such order<\/span>, such attorney shall appeal<\/span> therefrom, within thirty days after such order<\/span> is made, to the circuit<\/span> court<\/span> of the county and such appeal<\/span> shall operate as a supersedeas. Without waiting the final decision of the appeal<\/span> the governing body may rescind its order<\/span> and impose taxes according to law<\/span>. If the court<\/span>, on the hearing<\/span> of the appeal<\/span>, is of the opinion<\/span> that the order<\/span> is contrary to law<\/span>, it shall reverse<\/span> the same and direct the governing body to enter such order<\/span> as to the court<\/span> may seem right. If money be collected under any such order<\/span>, which is afterward rescinded or reversed, the treasurer shall forthwith repay such money to the person from whom it was collected. If he fails so to do, a motion<\/span> may be made and judgment<\/span> obtained, in like manner as in cases provided in \u00a7 58.1-3140<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPEAL FROM ORDER OF LEVY (\u00a7 58.1-3003)\n\nIf the attorney for the Commonwealth of any county is of the opinion that an\norder for imposition of taxes made by his governing body is illegal or if he\nreceives a petition of one per centum of the registered voters of the county,\nbut no fewer than fifty such voters, demanding that he appeal such order, such\nattorney shall appeal therefrom, within thirty days after such order is made, to\nthe circuit court of the county and such appeal shall operate as a supersedeas.\nWithout waiting the final decision of the appeal the governing body may rescind\nits order and impose taxes according to law. If the court, on the hearing of the\nappeal, is of the opinion that the order is contrary to law, it shall reverse\nthe same and direct the governing body to enter such order as to the court may\nseem right. If money be collected under any such order, which is afterward\nrescinded or reversed, the treasurer shall forthwith repay such money to the\nperson from whom it was collected. If he fails so to do, a motion may be made\nand judgment obtained, in like manner as in cases provided in \u00a7 58.1-3140.\n\nHISTORY: Code 1950, \u00a7 58-841; 1980, c. 501; 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}}