                                 CODE OF VIRGINIA

APPLICATION TO COMMISSIONER OF THE REVENUE OR OTHER OFFICIAL FOR CORRECTION (§
58.1-3980)

A. Any person, firm or corporation assessed by a commissioner of the revenue or
other official performing the duties imposed on commissioners of the revenue
under this title with any local tax authorized by this title, including, but not
limited to, taxes on tangible personal property, machinery and tools,
merchants&#8217; capital, transient occupancy, food and beverage, or admissions,
or a local license tax, aggrieved by any such assessment, may, within three
years from the last day of the tax year for which such assessment is made, or
within one year from the date of the assessment, whichever is later, apply to
the commissioner of the revenue or such other official who made the assessment
for a correction thereof.
			Sections 58.1-3980 through 58.1-3983 shall also apply to erroneous
assessments of real estate if the error sought to be corrected in any case was
made by the commissioner of the revenue or such other official to whom the
application is made, or is due to a factual error made by others in connection
with conducting general reassessments as provided in subsection C of &#xA7;
58.1-3981.

B. Notwithstanding the provisions of subsection A, an unpaid tangible personal
property tax assessment may be appealed to the commissioner of the revenue or
other assessing official at any time during which such assessment is collectible
under &#xA7; 58.1-3940, provided the taxpayer can demonstrate by clear factual
evidence that he was not subject to the tax for the year in question. If the
assessing official is satisfied that the assessment is erroneous, he shall abate
the assessment and notify the treasurer or other collecting official of the
abatement. Upon receipt of such notice, the treasurer or other collecting
official shall forthwith issue a refund or take such other steps as may be
necessary to correct the taxpayer&#8217;s liability accordingly upon the books
of the locality.
			In the case of an erroneous assessment that has been satisfied in whole or in
part through an involuntary payment, an appeal to the assessing official must be
made within one year from the date of the involuntary payment. If the assessing
official is satisfied that the assessment is erroneous, he shall abate the
assessment and notify the treasurer or other collecting official of the
abatement. Upon receipt of such notice, the treasurer or other collecting
official shall forthwith issue a refund. For purposes of this section,
&#8220;involuntary payment&#8221; means a payment received pursuant to the
Setoff Debt Collection Act (&#xA7; 58.1-520 et seq.) or &#xA7; 58.1-3952.

HISTORY: Code 1950, § 58-1141; 1952, c. 82; 1954, c. 533; 1958, c. 585; 1971,
Ex. Sess., c. 13; 1974, c. 362; 1977, c. 99; 1984, c. 675; 1989, c. 86; 1991, c.
8; 1992, c. 382; 1995, c. 445; 1998, c. 648; 1999, cc. 123, 624, 677.