                                 CODE OF VIRGINIA

REVIEW ON MOTION OF COMMISSION (§ 58.1-2672)

At any time within three months after a taxpayer receives the certified copy of
any such assessment of value or tax, the Commission may of its own motion, after
not less than ten days&#8217; notice to the taxpayer and to the Commonwealth and
each county, city and town whose revenue is affected by the item or items to be
reviewed and an opportunity given to such parties to introduce testimony with
reference thereto, review and correct any specified item or items of such
assessment of value or tax, as to which it may have cause to believe that an
error may have been made.

HISTORY: Code 1950, § 58-674; 1984, c. 675.