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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>75690</law_id><section_number>58.1-3986</section_number><catch_line>Correction of double assessments; time for filing</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3703.1</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="39">Enforcement, Collection, Refunds, Remedies and Review of Local Taxes</unit><unit label="article" level="4" order_by="1" identifier="5">Correction of Assessments, Remedies and Refunds</unit></structure><text>
						<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></text><history>Code 1950, &#xA7; 58-1147; 1981, c. 178; 1982, c. 359; 1984, c. 675.</history><metadata></metadata></law>
