Virginia Decodedhttps://vacode.org8164758.1-3983Remedy not to affect right to apply to court202558.1-3980TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies and Review of Local TaxesCorrection of Assessments, Remedies and Refunds

The remedy granted by the three preceding sections (§§ 58.1-3980 through 58.1-3982) shall be in addition to the right of any taxpayer to apply within the time prescribed by law to the proper court as provided by law for the correction of erroneous assessments of the classes described in such sections. Application may be made to the proper court whether or not such applicant has theretofore made application to the commissioner of the revenue for the correction of any such assessment.

Code 1950, § 58-1144; 1984, c. 675.