{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3350.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3350.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3350.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3350.html"}],"law_id":63418,"edition_id":1,"section_id":63418,"structure_id":14365,"section_number":"58.1-3350","catch_line":"Review of assessment","history":"1984, c. 675; 1985, c. 64.","full_text":"Any person aggrieved by any assessment under this chapter may apply for relief to the board of assessors, or if none, to the board of equalization created under Article 14 (\u00a7 58.1-3370 et seq.) of this chapter or may directly apply for relief to the appropriate circuit court of the county or city in those localities where application to the aforenamed board is not a prerequisite to the jurisdiction of the court.","order_by":null,"text":{"0":{"id":231124,"text":"Any person aggrieved by any assessment under this chapter may apply for relief to the board of assessors, or if none, to the board of equalization created under Article 14 (\u00a7 58.1-3370 et seq.) of this chapter or may directly apply for relief to the appropriate circuit court of the county or city in those localities where application to the aforenamed board is not a prerequisite to the jurisdiction of the court.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14365,"edition_id":1,"name":"Administrative and Judicial Review","identifier":"12","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:47:53","date_modified":"2026-06-26 03:47:53","permalink":{"id":256955,"object_type":"structure","relational_id":14365,"identifier":"12","token":"58.1\/III\/32\/12","url":"\/58.1\/III\/32\/12\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","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":63418,"structure_id":14365,"section_number":"58.1-3350","catch_line":"Review of assessment","url":"\/58.1-3350\/","token":"58.1\/III\/32\/12\/58.1-3350","metadata":false},{"id":67977,"structure_id":14365,"section_number":"58.1-3351","catch_line":"How assessed value changed; improvements; correction by court or board of equalization","url":"\/58.1-3351\/","token":"58.1\/III\/32\/12\/58.1-3351","metadata":false},{"id":55688,"structure_id":14365,"section_number":"58.1-3352","catch_line":"When lands in one place are assessed in another; how error corrected","url":"\/58.1-3352\/","token":"58.1\/III\/32\/12\/58.1-3352","metadata":false},{"id":73706,"structure_id":14365,"section_number":"58.1-3353","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3353\/","token":"58.1\/III\/32\/12\/58.1-3353","metadata":false},{"id":77852,"structure_id":14365,"section_number":"58.1-3354","catch_line":"Change when easement acquired","url":"\/58.1-3354\/","token":"58.1\/III\/32\/12\/58.1-3354","metadata":false},{"id":81927,"structure_id":14365,"section_number":"58.1-3355","catch_line":"Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement","url":"\/58.1-3355\/","token":"58.1\/III\/32\/12\/58.1-3355","metadata":false}],"next_section":{"id":67977,"structure_id":14365,"section_number":"58.1-3351","catch_line":"How assessed value changed; improvements; correction by court or board of equalization","url":"\/58.1-3351\/","token":"58.1\/III\/32\/12\/58.1-3351","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3350\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 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 1984 \u201cActs\u201d aren\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 1985, chapter 64.<\/p>","references":false,"refers_to":[{"id":83864,"section_number":"58.1-3370","catch_line":"Appointment","order_by":null,"url":"\/58.1-3370\/"}],"permalink":{"id":256957,"object_type":"law","relational_id":63418,"identifier":"58.1-3350","token":"58.1\/III\/32\/12\/58.1-3350","url":"\/58.1-3350\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3350\/","token":"58.1\/III\/32\/12\/58.1-3350","dublin_core":{"Title":"Review of assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3350","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any person aggrieved by any assessment under this chapter may apply for relief to the board of assessors, or if none, to the board of equalization created under Article 14 (\u00a7&nbsp;<a class=\"law\" title=\"Appointment\" href=\"\/58.1-3370\/\">58.1-3370<\/a> et seq.) of this chapter or may directly apply for relief to the appropriate <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county or city in those localities where application to the aforenamed board is not a prerequisite to the <span class=\"dictionary\">jurisdiction<\/span> of the <span class=\"dictionary\">court<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREVIEW OF ASSESSMENT (\u00a7 58.1-3350)\n\nAny person aggrieved by any assessment under this chapter may apply for relief\nto the board of assessors, or if none, to the board of equalization created\nunder Article 14 (\u00a7 58.1-3370 et seq.) of this chapter or may directly apply\nfor relief to the appropriate circuit court of the county or city in those\nlocalities where application to the aforenamed board is not a prerequisite to\nthe jurisdiction of the court.\n\nHISTORY: 1984, c. 675; 1985, c. 64.","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}}