                                 CODE OF VIRGINIA

APPEAL FROM ORDER OF LEVY (§ 58.1-3003)

If the attorney for the Commonwealth of any county is of the opinion that an
order for imposition of taxes made by his governing body is illegal or if he
receives a petition of one per centum of the registered voters of the county,
but no fewer than fifty such voters, demanding that he appeal such order, such
attorney shall appeal therefrom, within thirty days after such order is made, to
the circuit court of the county and such appeal shall operate as a supersedeas.
Without waiting the final decision of the appeal the governing body may rescind
its order and impose taxes according to law. If the court, on the hearing of the
appeal, is of the opinion that the order is contrary to law, it shall reverse
the same and direct the governing body to enter such order as to the court may
seem right. If money be collected under any such order, which is afterward
rescinded or reversed, the treasurer shall forthwith repay such money to the
person from whom it was collected. If he fails so to do, a motion may be made
and judgment obtained, in like manner as in cases provided in § 58.1-3140.

HISTORY: Code 1950, § 58-841; 1980, c. 501; 1984, c. 675.