                                 CODE OF VIRGINIA

CORRECTION AFTER HEARING OR INVESTIGATION; PROCEEDINGS FOR ENFORCEMENT (§
58.1-2673)

If, from the evidence introduced at such hearing or its own investigations, the
Commission is of opinion that the assessment or tax is excessive, it shall
reduce the same or if it is insufficient, it shall increase the same. If the
decision of the Commission is in favor of the taxpayer, in whole or in part,
appropriate relief shall be granted, including the right to recover from the
Commonwealth or local authorities, or both, as the case may be, any excess of
taxes that may have been paid. The order of the Commission shall be enforced by
mandamus, or other proper process, issuing from the Commission.

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