{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3987.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3987.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3987.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3987.html"}],"law_id":87131,"edition_id":1,"section_id":87131,"structure_id":15377,"section_number":"58.1-3987","catch_line":"Action of court","history":"Code 1950, \u00a7 58-1148; 1975, c. 257; 1984, c. 675; 1999, c. 631.","full_text":"If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as required by law, the court may order that the assessment be corrected and that the applicant be exonerated from the payment of so much as is erroneously charged, if not already paid. If the tax has been paid, the court shall order that it be refunded to the taxpayer, with interest at the rate provided by \u00a7 58.1-3918 or in the ordinance authorized by \u00a7 58.1-3916, or as otherwise authorized in that section.\n\t\tIf, in the opinion of the court, any property is valued for taxation at more than fair market value, the court may reduce the assessment to what in its opinion based on the evidence is the fair market value of the property involved. If, in the opinion of the court, the assessment be less than fair market value, the court shall order it increased to what in its opinion is the fair market value of the property involved and shall order that the applicant pay the proper taxes.\n\t\tFor the purpose of reducing or increasing the assessment and adjusting the taxes the court shall have all the powers and duties of the authority which made the assessment complained of, as of the time when such assessment was made, and all powers and duties conferred by law upon such authority between the time such assessment was made and the time such application is heard.","order_by":null,"text":{"0":{"id":311983,"text":"If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as required by law, the court may order that the assessment be corrected and that the applicant be exonerated from the payment of so much as is erroneously charged, if not already paid. If the tax has been paid, the court shall order that it be refunded to the taxpayer, with interest at the rate provided by \u00a7 58.1-3918 or in the ordinance authorized by \u00a7 58.1-3916, or as otherwise authorized in that section.\n\t\tIf, in the opinion of the court, any property is valued for taxation at more than fair market value, the court may reduce the assessment to what in its opinion based on the evidence is the fair market value of the property involved. If, in the opinion of the court, the assessment be less than fair market value, the court shall order it increased to what in its opinion is the fair market value of the property involved and shall order that the applicant pay the proper taxes.\n\t\tFor the purpose of reducing or increasing the assessment and adjusting the taxes the court shall have all the powers and duties of the authority which made the assessment complained of, as of the time when such assessment was made, and all powers and duties conferred by law upon such authority between the time such assessment was made and the time such application is heard.","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 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3987\/","history_text":"

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 1975, chapter 257; in 1984, chapter 675; in 1999, chapter 631<\/a>.<\/p>","references":[{"id":86535,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","order_by":null,"url":"\/15.2-717\/"},{"id":82649,"section_number":"58.1-3988","catch_line":"Effect of order","order_by":null,"url":"\/58.1-3988\/"}],"refers_to":[{"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\/"}],"permalink":{"id":259037,"object_type":"law","relational_id":87131,"identifier":"58.1-3987","token":"58.1\/III\/39\/5\/58.1-3987","url":"\/58.1-3987\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3987\/","token":"58.1\/III\/39\/5\/58.1-3987","dublin_core":{"Title":"Action of court","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3987","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the court<\/span> is satisfied from the evidence<\/span> that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as required by law<\/span>, the court<\/span> may order<\/span> that the assessment be corrected and that the applicant be exonerated from the payment of so much as is erroneously charged, if not already paid. If the tax has been paid, the court<\/span> shall order<\/span> that it be refunded to the taxpayer<\/span>, with interest at the rate provided by \u00a7 58.1-3918<\/a> or in the ordinance<\/span> authorized by \u00a7 58.1-3916<\/a>, or as otherwise authorized in that section.\n\t\tIf, in the opinion<\/span> of the court<\/span>, any property is valued for taxation at more than fair market value, the court<\/span> may reduce the assessment to what in its opinion<\/span> based on the evidence<\/span> is the fair market value of the property involved. If, in the opinion<\/span> of the court<\/span>, the assessment be less than fair market value, the court<\/span> shall order<\/span> it increased to what in its opinion<\/span> is the fair market value of the property involved and shall order<\/span> that the applicant pay the proper taxes.\n\t\tFor the purpose of reducing or increasing the assessment and adjusting the taxes the court<\/span> shall have all the powers and duties of the authority which made the assessment complained of, as of the time when such assessment was made, and all powers and duties conferred by law<\/span> upon such authority between the time such assessment was made and the time such application is heard.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACTION OF COURT (\u00a7 58.1-3987)\n\nIf the court is satisfied from the evidence that the assessment is erroneous and\nthat the erroneous assessment was not caused by the wilful failure or refusal of\nthe applicant to furnish the tax-assessing authority with the necessary\ninformation, as required by law, the court may order that the assessment be\ncorrected and that the applicant be exonerated from the payment of so much as is\nerroneously charged, if not already paid. If the tax has been paid, the court\nshall order that it be refunded to the taxpayer, with interest at the rate\nprovided by \u00a7 58.1-3918 or in the ordinance authorized by \u00a7 58.1-3916, or as\notherwise authorized in that section.\n\t\tIf, in the opinion of the court, any property is valued for taxation at more\nthan fair market value, the court may reduce the assessment to what in its\nopinion based on the evidence is the fair market value of the property involved.\nIf, in the opinion of the court, the assessment be less than fair market value,\nthe court shall order it increased to what in its opinion is the fair market\nvalue of the property involved and shall order that the applicant pay the proper\ntaxes.\n\t\tFor the purpose of reducing or increasing the assessment and adjusting the\ntaxes the court shall have all the powers and duties of the authority which made\nthe assessment complained of, as of the time when such assessment was made, and\nall powers and duties conferred by law upon such authority between the time such\nassessment was made and the time such application is heard.\n\nHISTORY: Code 1950, \u00a7 58-1148; 1975, c. 257; 1984, c. 675; 1999, c. 631.","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}}