                                 CODE OF VIRGINIA

ACTION OF COURT (§ 58.1-1826)

If the court is satisfied that the applicant is erroneously or improperly
assessed with any taxes, or that an action with respect to a transferred credit
or other tax attribute is erroneous, and that the erroneous assessment or action
was not caused by the willful failure or refusal of the applicant to furnish the
Department with the necessary information, as required by law, the court may
order that the assessment or action be corrected. If the assessment exceeds the
proper amount, the court may order that the applicant be exonerated from the
payment of so much as is erroneously or improperly charged, if not already paid
and, if paid, that it be refunded to him. If the assessment is less than the
proper amount, the court shall order that the applicant pay the proper taxes and
to this end the court shall be clothed with all the powers and duties of the
authority which made the assessment complained of as of the time when such
assessment was made and all the powers and duties conferred by law upon such
authority between the time such assessment was made and the time such
application is heard. The court may order that any amount which has been
improperly collected be refunded to such applicant. A copy of any order made
under this section or § 58.1-1827 correcting an erroneous or improper
assessment shall be certified by the clerk of the court to the Tax Commissioner.

HISTORY: Code 1950, § 58-1134; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1985,
c. 221; 2006, c. 342; 2008, c. 549.