{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3980.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3980.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3980.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3980.html"}],"law_id":64276,"edition_id":1,"section_id":64276,"structure_id":15377,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","history":"Code 1950, \u00a7 58-1141; 1952, c. 82; 1954, c. 533; 1958, c. 585; 1971, Ex. Sess., c. 13; 1974, c. 362; 1977, c. 99; 1984, c. 675; 1989, c. 86; 1991, c. 8; 1992, c. 382; 1995, c. 445; 1998, c. 648; 1999, cc. 123, 624, 677.","full_text":"A\n\nAny person, firm or corporation assessed by a commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue under this title with any local tax authorized by this title, including, but not limited to, taxes on tangible personal property, machinery and tools, merchants’ capital, transient occupancy, food and beverage, or admissions, or a local license tax, aggrieved by any such assessment, may, within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later, apply to the commissioner of the revenue or such other official who made the assessment for a correction thereof.\n\t\t\tSections 58.1-3980 through 58.1-3983 shall also apply to erroneous assessments of real estate if the error sought to be corrected in any case was made by the commissioner of the revenue or such other official to whom the application is made, or is due to a factual error made by others in connection with conducting general reassessments as provided in subsection C of § 58.1-3981.B\n\nNotwithstanding the provisions of subsection A, an unpaid tangible personal property tax assessment may be appealed to the commissioner of the revenue or other assessing official at any time during which such assessment is collectible under § 58.1-3940, provided the taxpayer can demonstrate by clear factual evidence that he was not subject to the tax for the year in question. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund or take such other steps as may be necessary to correct the taxpayer’s liability accordingly upon the books of the locality.\n\t\t\tIn the case of an erroneous assessment that has been satisfied in whole or in part through an involuntary payment, an appeal to the assessing official must be made within one year from the date of the involuntary payment. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund. For purposes of this section, “involuntary payment” means a payment received pursuant to the Setoff Debt Collection Act (§ 58.1-520 et seq.) or § 58.1-3952.","order_by":null,"text":{"0":{"id":233948,"text":"Any person, firm or corporation assessed by a commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue under this title with any local tax authorized by this title, including, but not limited to, taxes on tangible personal property, machinery and tools, merchants’ capital, transient occupancy, food and beverage, or admissions, or a local license tax, aggrieved by any such assessment, may, within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later, apply to the commissioner of the revenue or such other official who made the assessment for a correction thereof.\n\t\t\tSections 58.1-3980 through 58.1-3983 shall also apply to erroneous assessments of real estate if the error sought to be corrected in any case was made by the commissioner of the revenue or such other official to whom the application is made, or is due to a factual error made by others in connection with conducting general reassessments as provided in subsection C of § 58.1-3981.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":233949,"text":"Notwithstanding the provisions of subsection A, an unpaid tangible personal property tax assessment may be appealed to the commissioner of the revenue or other assessing official at any time during which such assessment is collectible under § 58.1-3940, provided the taxpayer can demonstrate by clear factual evidence that he was not subject to the tax for the year in question. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund or take such other steps as may be necessary to correct the taxpayer’s liability accordingly upon the books of the locality.\n\t\t\tIn the case of an erroneous assessment that has been satisfied in whole or in part through an involuntary payment, an appeal to the assessing official must be made within one year from the date of the involuntary payment. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund. For purposes of this section, “involuntary payment” means a payment received pursuant to the Setoff Debt Collection Act (§ 58.1-520 et seq.) or § 58.1-3952.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15377,"edition_id":1,"name":"Correction of Assessments, Remedies and Refunds","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:54:27","date_modified":"2026-06-26 03:54:27","permalink":{"id":259003,"object_type":"structure","relational_id":15377,"identifier":"5","token":"58.1\/III\/39\/5","url":"\/58.1\/III\/39\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":64276,"structure_id":15377,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","url":"\/58.1-3980\/","token":"58.1\/III\/39\/5\/58.1-3980","metadata":false},{"id":60797,"structure_id":15377,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","url":"\/58.1-3981\/","token":"58.1\/III\/39\/5\/58.1-3981","metadata":false},{"id":81054,"structure_id":15377,"section_number":"58.1-3982","catch_line":"Appeal by locality","url":"\/58.1-3982\/","token":"58.1\/III\/39\/5\/58.1-3982","metadata":false},{"id":81647,"structure_id":15377,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","url":"\/58.1-3983\/","token":"58.1\/III\/39\/5\/58.1-3983","metadata":false},{"id":61894,"structure_id":15377,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","url":"\/58.1-3983.1\/","token":"58.1\/III\/39\/5\/58.1-3983.1","metadata":false},{"id":66459,"structure_id":15377,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","metadata":false},{"id":74227,"structure_id":15377,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","url":"\/58.1-3985\/","token":"58.1\/III\/39\/5\/58.1-3985","metadata":false},{"id":75690,"structure_id":15377,"section_number":"58.1-3986","catch_line":"Correction of double assessments; time for filing","url":"\/58.1-3986\/","token":"58.1\/III\/39\/5\/58.1-3986","metadata":false},{"id":87131,"structure_id":15377,"section_number":"58.1-3987","catch_line":"Action of court","url":"\/58.1-3987\/","token":"58.1\/III\/39\/5\/58.1-3987","metadata":false},{"id":82649,"structure_id":15377,"section_number":"58.1-3988","catch_line":"Effect of order","url":"\/58.1-3988\/","token":"58.1\/III\/39\/5\/58.1-3988","metadata":false},{"id":86629,"structure_id":15377,"section_number":"58.1-3989","catch_line":"Remedy applicable upon general reassessments; all changes to be certified to commissioners","url":"\/58.1-3989\/","token":"58.1\/III\/39\/5\/58.1-3989","metadata":false},{"id":76480,"structure_id":15377,"section_number":"58.1-3990","catch_line":"Refunds of local taxes erroneously paid","url":"\/58.1-3990\/","token":"58.1\/III\/39\/5\/58.1-3990","metadata":false},{"id":58559,"structure_id":15377,"section_number":"58.1-3991","catch_line":"Repealed","url":"\/58.1-3991\/","token":"58.1\/III\/39\/5\/58.1-3991","metadata":false},{"id":81841,"structure_id":15377,"section_number":"58.1-3992","catch_line":"Appeal","url":"\/58.1-3992\/","token":"58.1\/III\/39\/5\/58.1-3992","metadata":false},{"id":81500,"structure_id":15377,"section_number":"58.1-3993","catch_line":"No injunctions against assessment or collection of taxes","url":"\/58.1-3993\/","token":"58.1\/III\/39\/5\/58.1-3993","metadata":false},{"id":84655,"structure_id":15377,"section_number":"58.1-3994","catch_line":"Offers in compromise with respect to local taxes","url":"\/58.1-3994\/","token":"58.1\/III\/39\/5\/58.1-3994","metadata":false},{"id":84149,"structure_id":15377,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","url":"\/58.1-3995\/","token":"58.1\/III\/39\/5\/58.1-3995","metadata":false}],"next_section":{"id":60797,"structure_id":15377,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","url":"\/58.1-3981\/","token":"58.1\/III\/39\/5\/58.1-3981","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3980\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 1952, chapter 82; in 1954, chapter 533; in 1958, chapter 585; in 1974, chapter 362; in 1977, chapter 99; in 1984, chapter 675; in 1989, chapter 86; in 1991, chapter 8; in 1992, chapter 382; in 1995, chapter 445<\/a>; in 1998, chapter 648<\/a>; in 1999, chapters 123<\/a>, 624<\/a>, and 677<\/a>.<\/p>","references":[{"id":61659,"section_number":"10.1-626","catch_line":"Levy of tax or service charge; when district in two or more counties or cities; landbooks certified to treasurers","order_by":null,"url":"\/10.1-626\/"},{"id":54565,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","order_by":null,"url":"\/58.1-3221.6\/"},{"id":65960,"section_number":"58.1-3668","catch_line":"Motor vehicle of a disabled veteran","order_by":null,"url":"\/58.1-3668\/"},{"id":82194,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","order_by":null,"url":"\/58.1-3713.3\/"},{"id":72668,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","order_by":null,"url":"\/58.1-3903.1\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"},{"id":71033,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","order_by":null,"url":"\/58.1-3958\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"},{"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":81647,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","order_by":null,"url":"\/58.1-3983\/"},{"id":84149,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","order_by":null,"url":"\/58.1-3995\/"}],"refers_to":[{"id":72311,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","order_by":null,"url":"\/58.1-3940\/"},{"id":86885,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","order_by":null,"url":"\/58.1-3952\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"},{"id":81647,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","order_by":null,"url":"\/58.1-3983\/"},{"id":57268,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","order_by":null,"url":"\/58.1-520\/"}],"permalink":{"id":259005,"object_type":"law","relational_id":64276,"identifier":"58.1-3980","token":"58.1\/III\/39\/5\/58.1-3980","url":"\/58.1-3980\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3980\/","token":"58.1\/III\/39\/5\/58.1-3980","dublin_core":{"Title":"Application to commissioner of the revenue or other official for correction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3980","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person, firm or corporation assessed by a commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue under this title with any local tax authorized by this title, including, but not limited to, taxes on tangible personal property, machinery and tools, merchants’ capital, transient occupancy, food and beverage, or admissions, or a local license tax, aggrieved by any such assessment, may, within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later, apply to the commissioner of the revenue or such other official who made the assessment for a correction thereof.\n\t\t\tSections 58.1-3980<\/a> through 58.1-3983<\/a> shall also apply to erroneous assessments of real estate if the error sought to be corrected in any case was made by the commissioner of the revenue or such other official to whom the application is made, or is due to a factual error made by others in connection with conducting general reassessments as provided in subsection C of § 58.1-3981<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of subsection A, an unpaid tangible personal property tax assessment may be appealed to the commissioner of the revenue or other assessing official at any time during which such assessment is collectible under § 58.1-3940<\/a>, provided the taxpayer<\/span> can demonstrate by clear factual evidence<\/span> that he was not subject to the tax for the year in question. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue<\/span> a refund or take such other steps as may be necessary to correct the taxpayer<\/span>’s liability accordingly upon the books of the locality.\n\t\t\tIn the case of an erroneous assessment that has been satisfied in whole or in part through an involuntary payment<\/span>, an appeal<\/span> to the assessing official must be made within one year from the date of the involuntary payment<\/span>. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue<\/span> a refund. For purposes of this section, “involuntary payment<\/span>” means a payment received pursuant to the Setoff Debt Collection Act (§ 58.1-520<\/a> et seq.) or § 58.1-3952<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COMMISSIONER OF THE REVENUE OR OTHER OFFICIAL FOR CORRECTION (\u00a7\n58.1-3980)\n\nA. Any person, firm or corporation assessed by a commissioner of the revenue or\nother official performing the duties imposed on commissioners of the revenue\nunder this title with any local tax authorized by this title, including, but not\nlimited to, taxes on tangible personal property, machinery and tools,\nmerchants’ capital, transient occupancy, food and beverage, or admissions,\nor a local license tax, aggrieved by any such assessment, may, within three\nyears from the last day of the tax year for which such assessment is made, or\nwithin one year from the date of the assessment, whichever is later, apply to\nthe commissioner of the revenue or such other official who made the assessment\nfor a correction thereof.\n\t\t\tSections 58.1-3980 through 58.1-3983 shall also apply to erroneous\nassessments of real estate if the error sought to be corrected in any case was\nmade by the commissioner of the revenue or such other official to whom the\napplication is made, or is due to a factual error made by others in connection\nwith conducting general reassessments as provided in subsection C of §\n58.1-3981.\n\nB. Notwithstanding the provisions of subsection A, an unpaid tangible personal\nproperty tax assessment may be appealed to the commissioner of the revenue or\nother assessing official at any time during which such assessment is collectible\nunder § 58.1-3940, provided the taxpayer can demonstrate by clear factual\nevidence that he was not subject to the tax for the year in question. If the\nassessing official is satisfied that the assessment is erroneous, he shall abate\nthe assessment and notify the treasurer or other collecting official of the\nabatement. Upon receipt of such notice, the treasurer or other collecting\nofficial shall forthwith issue a refund or take such other steps as may be\nnecessary to correct the taxpayer’s liability accordingly upon the books\nof the locality.\n\t\t\tIn the case of an erroneous assessment that has been satisfied in whole or in\npart through an involuntary payment, an appeal to the assessing official must be\nmade within one year from the date of the involuntary payment. If the assessing\nofficial is satisfied that the assessment is erroneous, he shall abate the\nassessment and notify the treasurer or other collecting official of the\nabatement. Upon receipt of such notice, the treasurer or other collecting\nofficial shall forthwith issue a refund. For purposes of this section,\n“involuntary payment” means a payment received pursuant to the\nSetoff Debt Collection Act (§ 58.1-520 et seq.) or § 58.1-3952.\n\nHISTORY: Code 1950, \u00a7 58-1141; 1952, c. 82; 1954, c. 533; 1958, c. 585; 1971,\nEx. Sess., c. 13; 1974, c. 362; 1977, c. 99; 1984, c. 675; 1989, c. 86; 1991, c.\n8; 1992, c. 382; 1995, c. 445; 1998, c. 648; 1999, cc. 123, 624, 677.","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}}