                                 CODE OF VIRGINIA

COMMISSIONER TO MAKE CHANGES ORDERED; WHEN ORDER EXONERATES TAXPAYER (§
58.1-3385)

The commissioner of the revenue shall make on his land book the changes so
ordered by the board and, if such changes affect the land book for the then
current year and such land book has been then completed, the commissioner of the
revenue may for that year make a supplemental assessment in case of an increase
in valuation. In case of a decrease in valuation, the order of the board shall
entitle the taxpayer to an exoneration from so much of the assessment as exceeds
the proper amount, if the taxes have not been paid by him and, in case the taxes
have been paid, to a refund of so much thereof as is erroneous.

HISTORY: Code 1950, § 58-910; 1984, c. 675.