                                 CODE OF VIRGINIA

ASSESSMENT NOT INVALID UNLESS RIGHTS PREJUDICED BY ERROR (§ 58.1-3961)

No assessment of property, other than real property, shall be invalid because of
any error, omission or irregularity by the commissioner of the revenue or other
assessing officer in charging such property in the personal property or other
tax book, unless it is shown by the person contesting any such assessment that
such error, omission or irregularity has operated to prejudice his rights.

HISTORY: 1995, c. 239.