                                 CODE OF VIRGINIA

TIME IN WHICH TO CONTEST REAL PROPERTY ASSESSMENTS (§ 15.2-717)

Any person aggrieved by an assessment of real estate made by the department of
real estate assessments may apply for relief to the circuit court of the county
within one year from December 31 of the year in which such assessment is made
for assessments made prior to January 1, 2005; within two years from December 31
of the year in which such assessment is made for assessments made on and after
January 1, 2005, but prior to January 1, 2007; and within the time frame as
provided by general law pursuant to § 58.1-3984 for assessments made on and
after January 1, 2007. No person may make such application for a year other than
the current year unless such person has provided to the assessor, commissioner
of the revenue, or the governing body, written notice of disagreement with the
assessment, during the applicable tax year. The application shall be before the
court when it is filed in the clerk&#8217;s office. In such proceeding the
burden of proof shall be on the taxpayer to show that the property in question
is valued at more than its fair market value or that the assessment is not
uniform in its application, or that the assessment is otherwise invalid or
illegal, but it shall not be necessary for the taxpayer to show that
intentional, systematic and willful discrimination has taken place. The
proceedings shall be conducted as an action at law before the court, sitting
without a jury, and the court shall act with the authority granted by §§
58.1-3987 and 58.1-3988.

HISTORY: 1991, c. 143, § 15.1-686.01; 1997, c. 587; 2003, c. 1036.