{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3407.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3407.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3407.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3407.html"}],"law_id":74585,"edition_id":1,"section_id":74585,"structure_id":12929,"section_number":"58.1-3407","catch_line":"Erroneous assessments; appeal","history":"Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444; 1982, c. 641; 1984, c. 675.","full_text":"Any person aggrieved by the assessment or the valuation of real estate for purposes of this chapter may apply to the commissioner of the revenue or other assessing officer for correction thereof pursuant to \u00a7 58.1-3981. Any person aggrieved by the decision of such officer may appeal to the appropriate circuit court of the county or city, as provided in \u00a7 58.1-3984.","order_by":null,"text":{"0":{"id":268053,"text":"Any person aggrieved by the assessment or the valuation of real estate for purposes of this chapter may apply to the commissioner of the revenue or other assessing officer for correction thereof pursuant to \u00a7 58.1-3981. Any person aggrieved by the decision of such officer may appeal to the appropriate circuit court of the county or city, as provided in \u00a7 58.1-3984.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12929,"edition_id":1,"name":"Payments in Lieu of Real Property Taxation","identifier":"34","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":257699,"object_type":"structure","relational_id":12929,"identifier":"34","token":"58.1\/III\/34","url":"\/58.1\/III\/34\/","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":54035,"structure_id":12929,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","url":"\/58.1-3400\/","token":"58.1\/III\/34\/58.1-3400","metadata":false},{"id":85804,"structure_id":12929,"section_number":"58.1-3401","catch_line":"Valuation of property; calculation of service charge","url":"\/58.1-3401\/","token":"58.1\/III\/34\/58.1-3401","metadata":false},{"id":57891,"structure_id":12929,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","url":"\/58.1-3402\/","token":"58.1\/III\/34\/58.1-3402","metadata":false},{"id":58387,"structure_id":12929,"section_number":"58.1-3403","catch_line":"Property owned by the Commonwealth","url":"\/58.1-3403\/","token":"58.1\/III\/34\/58.1-3403","metadata":false},{"id":87079,"structure_id":12929,"section_number":"58.1-3404","catch_line":"Notice to Governor; notice to institution of higher education","url":"\/58.1-3404\/","token":"58.1\/III\/34\/58.1-3404","metadata":false},{"id":72588,"structure_id":12929,"section_number":"58.1-3405","catch_line":"Service charge on real property exempted by international law or treaty, etc","url":"\/58.1-3405\/","token":"58.1\/III\/34\/58.1-3405","metadata":false},{"id":82540,"structure_id":12929,"section_number":"58.1-3406","catch_line":"Apportionment of payments received from Tennessee Valley Authority in lieu of taxes","url":"\/58.1-3406\/","token":"58.1\/III\/34\/58.1-3406","metadata":false},{"id":74585,"structure_id":12929,"section_number":"58.1-3407","catch_line":"Erroneous assessments; appeal","url":"\/58.1-3407\/","token":"58.1\/III\/34\/58.1-3407","metadata":false}],"previous_section":{"id":82540,"structure_id":12929,"section_number":"58.1-3406","catch_line":"Apportionment of payments received from Tennessee Valley Authority in lieu of taxes","url":"\/58.1-3406\/","token":"58.1\/III\/34\/58.1-3406","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3407\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1972, chapter 770; in 1973, chapter 444; in 1982, chapter 641; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":60797,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","order_by":null,"url":"\/58.1-3981\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":257729,"object_type":"law","relational_id":74585,"identifier":"58.1-3407","token":"58.1\/III\/34\/58.1-3407","url":"\/58.1-3407\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3407\/","token":"58.1\/III\/34\/58.1-3407","dublin_core":{"Title":"Erroneous assessments; appeal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3407","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any person aggrieved by the assessment or the valuation of real estate for purposes of this chapter may apply to the commissioner of the revenue or other assessing officer for correction thereof pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Correction by commissioner or other official performing his duties\" href=\"\/58.1-3981\/\">58.1-3981<\/a>. Any person aggrieved by the decision of such officer may <span class=\"dictionary\">appeal<\/span> to the appropriate <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county or city, as provided in \u00a7&nbsp;<a class=\"law\" title=\"Application to court to correct erroneous assessments of local levies generally\" href=\"\/58.1-3984\/\">58.1-3984<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nERRONEOUS ASSESSMENTS; APPEAL (\u00a7 58.1-3407)\n\nAny person aggrieved by the assessment or the valuation of real estate for\npurposes of this chapter may apply to the commissioner of the revenue or other\nassessing officer for correction thereof pursuant to \u00a7 58.1-3981. Any person\naggrieved by the decision of such officer may appeal to the appropriate circuit\ncourt of the county or city, as provided in \u00a7 58.1-3984.\n\nHISTORY: Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c.\n444; 1982, c. 641; 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}}