Article 5 Correction of Assessments, Remedies and Refunds
This article is comprised of the following sections:
- §58.1-3980 Application to commissioner of the revenue or other official for correction
- §58.1-3981 Correction by commissioner or other official performing his duties
- §58.1-3982 Appeal by locality
- §58.1-3983 Remedy not to affect right to apply to court
- §58.1-3983.1 Appeals and rulings of local taxes
- §58.1-3984 Application to court to correct erroneous assessments of local levies generally
- §58.1-3985 Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
- §58.1-3986 Correction of double assessments; time for filing
- §58.1-3987 Action of court
- §58.1-3988 Effect of order
- §58.1-3989 Remedy applicable upon general reassessments; all changes to be certified to commissioners
- §58.1-3990 Refunds of local taxes erroneously paid
- §58.1-3991 Repealed
- §58.1-3992 Appeal
- §58.1-3993 No injunctions against assessment or collection of taxes
- §58.1-3994 Offers in compromise with respect to local taxes
- §58.1-3995 Effect of application for correction of assessment or appeal upon applications for local permits and licenses