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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>82649</law_id><section_number>58.1-3988</section_number><catch_line>Effect of order</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>15.2-717</reference><reference>58.1-3989</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>An <span class="dictionary">order</span> of exoneration under &#xA7;&#xA0;<a class="law" title="Action of court" href="/58.1-3987/">58.1-3987</a>, when delivered to the tax-collecting officer, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the <span class="dictionary">order</span> of the <span class="dictionary">court</span> shall compel the tax collecting officer, to refund to the applicant the amount specified in the <span class="dictionary">order</span>.</p></section></text><history>Code 1950, &#xA7; 58-1150; 1984, c. 675.</history><metadata></metadata></law>
