{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3981.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3981.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3981.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3981.html"}],"law_id":60797,"edition_id":1,"section_id":60797,"structure_id":15377,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","history":"Code 1950, \u00a7 58-1142; 1956, c. 598; 1958, c. 585; 1960, c. 547; 1974, c. 362; 1975, c. 257; 1977, c. 99; 1980, c. 657; 1982, c. 332; 1984, c. 675; 1995, c. 108; 1998, c. 529; 1999, cc. 624, 631, 677; 2020, cc. 240, 644; 2022, c. 286.","full_text":"A\n\nIf the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $10,000 as a result of an erroneous assessment.B\n\nIf the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition from the taxpayer. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue.C\n\nIf the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition from the taxpayer.D\n\nAn error in the valuation of property subject to the rollback tax imposed under § 58.1-3237 for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.E\n\nA copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city, or town.F\n\nIn any action on application for correction under § 58.1-3980, if so requested by the applicant, the commissioner or other such official shall state in writing the facts and law supporting the action on such application and mail a copy of such writing to the applicant at his last known address.","order_by":null,"text":{"0":{"id":222268,"text":"If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $10,000 as a result of an erroneous assessment.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":222269,"text":"If the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition from the taxpayer. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":222270,"text":"If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition from the taxpayer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":222271,"text":"An error in the valuation of property subject to the rollback tax imposed under § 58.1-3237 for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":222272,"text":"A copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city, or town.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":222273,"text":"In any action on application for correction under § 58.1-3980, if so requested by the applicant, the commissioner or other such official shall state in writing the facts and law supporting the action on such application and mail a copy of such writing to the applicant at his last known address.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3981\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 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 1956, chapter 598; in 1958, chapter 585; in 1960, chapter 547; in 1974, chapter 362; in 1975, chapter 257; in 1977, chapter 99; in 1980, chapter 657; in 1982, chapter 332; in 1984, chapter 675; in 1995, chapter 108<\/a>; in 1998, chapter 529<\/a>; in 1999, chapters 624<\/a>, 631<\/a>, and 677<\/a>; in 2020, chapters 240<\/a> and 644<\/a>; in 2022, chapter 286<\/a>.<\/p>","references":[{"id":74585,"section_number":"58.1-3407","catch_line":"Erroneous assessments; appeal","order_by":null,"url":"\/58.1-3407\/"},{"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":64041,"section_number":"58.1-3971","catch_line":"Property improperly placed on delinquent land books","order_by":null,"url":"\/58.1-3971\/"},{"id":81054,"section_number":"58.1-3982","catch_line":"Appeal by locality","order_by":null,"url":"\/58.1-3982\/"},{"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\/"}],"refers_to":[{"id":67102,"section_number":"58.1-3237","catch_line":"Change in use or zoning of real estate assessed under ordinance; roll-back taxes","order_by":null,"url":"\/58.1-3237\/"},{"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":70737,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","order_by":null,"url":"\/58.1-3918\/"},{"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\/"}],"permalink":{"id":259009,"object_type":"law","relational_id":60797,"identifier":"58.1-3981","token":"58.1\/III\/39\/5\/58.1-3981","url":"\/58.1-3981\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3981\/","token":"58.1\/III\/39\/5\/58.1-3981","dublin_core":{"Title":"Correction by commissioner or other official performing his duties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3981","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer<\/span>, with interest if authorized pursuant to § 58.1-3918<\/a> or in the ordinance<\/span> authorized by § 58.1-3916<\/a>, or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue<\/span> any refund up to $10,000 as a result of an erroneous assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition<\/span> from the taxpayer<\/span>. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition<\/span> from the taxpayer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> An error in the valuation of property subject to the rollback tax imposed under § 58.1-3237<\/a> for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> A copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city, or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> In any action on application for correction under § 58.1-3980<\/a>, if so requested by the applicant, the commissioner or other such official shall state in writing the facts<\/span> and law<\/span> supporting the action on such application and mail a copy of such writing to the applicant at his last known address. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCORRECTION BY COMMISSIONER OR OTHER OFFICIAL PERFORMING HIS DUTIES (\u00a7\n58.1-3981)\n\nA. If the commissioner of the revenue, or other official performing the duties\nimposed on commissioners of the revenue under this title, is satisfied that he\nhas erroneously assessed such applicant with any such tax, he shall correct such\nassessment. If the assessment exceeds the proper amount, he shall exonerate the\napplicant from the payment of so much as is erroneously charged if not paid into\nthe treasury of the county or city. If the assessment has been paid, the\ngoverning body of the county or city shall, upon the certificate of the\ncommissioner with the consent of the town, city or county attorney, or if none,\nthe attorney for the Commonwealth, that such assessment was erroneous, direct\nthe treasurer of the county, city or town to refund the excess to the taxpayer,\nwith interest if authorized pursuant to § 58.1-3918 or in the ordinance\nauthorized by § 58.1-3916, or as otherwise authorized in that section.\nHowever, the governing body of the county, city or town may authorize the\ntreasurer to approve and issue any refund up to $10,000 as a result of an\nerroneous assessment.\n\nB. If the assessment is less than the proper amount, the commissioner shall\nassess such applicant with the proper amount. If any assessment is erroneous\nbecause of a mere clerical error or calculation, the same may be corrected as\nherein provided and with or without petition from the taxpayer. If such error or\ncalculation was made in work performed by others in connection with conducting\ngeneral assessments, such mistake may be corrected by the commissioner of the\nrevenue.\n\nC. If the commissioner of the revenue, or other official performing the duties\nimposed on commissioners of the revenue under this title, is satisfied that any\nassessment is erroneous because of a factual error made in work performed by\nothers in connection with conducting general reassessments, he shall correct\nsuch assessment as herein provided and with or without petition from the\ntaxpayer.\n\nD. An error in the valuation of property subject to the rollback tax imposed\nunder § 58.1-3237 for those years to which such tax is applicable may be\ncorrected within three years of the assessment of the rollback tax.\n\nE. A copy of any correction made under this section shall be certified by the\ncommissioner or such other official to the treasurer of his county, city, or\ntown.\n\nF. In any action on application for correction under § 58.1-3980, if so\nrequested by the applicant, the commissioner or other such official shall state\nin writing the facts and law supporting the action on such application and mail\na copy of such writing to the applicant at his last known address.\n\nHISTORY: Code 1950, \u00a7 58-1142; 1956, c. 598; 1958, c. 585; 1960, c. 547; 1974,\nc. 362; 1975, c. 257; 1977, c. 99; 1980, c. 657; 1982, c. 332; 1984, c. 675;\n1995, c. 108; 1998, c. 529; 1999, cc. 624, 631, 677; 2020, cc. 240, 644; 2022,\nc. 286.","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}}