{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3986.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3986.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3986.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3986.html"}],"law_id":75690,"edition_id":1,"section_id":75690,"structure_id":15377,"section_number":"58.1-3986","catch_line":"Correction of double assessments; time for filing","history":"Code 1950, \u00a7 58-1147; 1981, c. 178; 1982, c. 359; 1984, c. 675.","full_text":"When it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order such erroneous assessment to be corrected and grant redress therefor, whether such erroneously assessed tax has been paid or not, even though the application for such relief or redress be not made to the court within the time hereinbefore required.","order_by":null,"text":{"0":{"id":271815,"text":"When it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order such erroneous assessment to be corrected and grant redress therefor, whether such erroneously assessed tax has been paid or not, even though the application for such relief or redress be not made to the court within the time hereinbefore required.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3986\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1981, chapter 178; in 1982, chapter 359; in 1984, chapter 675.<\/p>","references":[{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"}],"refers_to":false,"permalink":{"id":259033,"object_type":"law","relational_id":75690,"identifier":"58.1-3986","token":"58.1\/III\/39\/5\/58.1-3986","url":"\/58.1-3986\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3986\/","token":"58.1\/III\/39\/5\/58.1-3986","dublin_core":{"Title":"Correction of double assessments; time for filing","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3986","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When it is shown to the satisfaction of the <span class=\"dictionary\">court<\/span> that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the <span class=\"dictionary\">court<\/span> may <span class=\"dictionary\">order<\/span> such erroneous assessment to be corrected and grant redress therefor, whether such erroneously assessed tax has been paid or not, even though the application for such relief or redress be not made to the <span class=\"dictionary\">court<\/span> within the time hereinbefore required.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCORRECTION OF DOUBLE ASSESSMENTS; TIME FOR FILING (\u00a7 58.1-3986)\n\nWhen it is shown to the satisfaction of the court that there has been a double\nassessment in any case, one of which assessments is proper and the other\nerroneous, and that a proper single tax has been paid thereon, the court may\norder such erroneous assessment to be corrected and grant redress therefor,\nwhether such erroneously assessed tax has been paid or not, even though the\napplication for such relief or redress be not made to the court within the time\nhereinbefore required.\n\nHISTORY: Code 1950, \u00a7 58-1147; 1981, c. 178; 1982, c. 359; 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}}