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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>86629</law_id><section_number>58.1-3989</section_number><catch_line>Remedy applicable upon general reassessments; all changes to be certified to commissioners</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3354</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>Sections <a class="law" title="Application to court to correct erroneous assessments of local levies generally" href="/58.1-3984/">58.1-3984</a> through <a class="law" title="Effect of order" href="/58.1-3988/">58.1-3988</a>, insofar as they apply to real estate, shall be construed to include assessments made at a general reassessment, and the remedy therein provided shall be available to any person assessed at such general reassessment although no taxes may have been extended on the basis of such assessment at the time the application is filed. Whenever a correction of a real estate assessment is ordered by a <span class="dictionary">court</span>, whether such assessment was made at a general reassessment or not, the clerk of the <span class="dictionary">court</span> shall certify to the proper commissioner of the revenue and treasurer the changes made by the <span class="dictionary">court</span> so that they may note such changes on the land assessment books.</p></section></text><history>Code 1950, &#xA7; 58-1151; 1984, c. 675.</history><metadata></metadata></law>
