                                 CODE OF VIRGINIA

CORRECTION BY COMMISSIONER OR OTHER OFFICIAL PERFORMING HIS DUTIES (§
58.1-3981)

A. If the commissioner of the revenue, or other official performing the duties
imposed on commissioners of the revenue under this title, is satisfied that he
has erroneously assessed such applicant with any such tax, he shall correct such
assessment. If the assessment exceeds the proper amount, he shall exonerate the
applicant from the payment of so much as is erroneously charged if not paid into
the treasury of the county or city. If the assessment has been paid, the
governing body of the county or city shall, upon the certificate of the
commissioner with the consent of the town, city or county attorney, or if none,
the attorney for the Commonwealth, that such assessment was erroneous, direct
the treasurer of the county, city or town to refund the excess to the taxpayer,
with interest if authorized pursuant to &#xA7; 58.1-3918 or in the ordinance
authorized by &#xA7; 58.1-3916, or as otherwise authorized in that section.
However, the governing body of the county, city or town may authorize the
treasurer to approve and issue any refund up to $10,000 as a result of an
erroneous assessment.

B. If the assessment is less than the proper amount, the commissioner shall
assess such applicant with the proper amount. If any assessment is erroneous
because of a mere clerical error or calculation, the same may be corrected as
herein provided and with or without petition from the taxpayer. If such error or
calculation was made in work performed by others in connection with conducting
general assessments, such mistake may be corrected by the commissioner of the
revenue.

C. If the commissioner of the revenue, or other official performing the duties
imposed on commissioners of the revenue under this title, is satisfied that any
assessment is erroneous because of a factual error made in work performed by
others in connection with conducting general reassessments, he shall correct
such assessment as herein provided and with or without petition from the
taxpayer.

D. An error in the valuation of property subject to the rollback tax imposed
under &#xA7; 58.1-3237 for those years to which such tax is applicable may be
corrected within three years of the assessment of the rollback tax.

E. A copy of any correction made under this section shall be certified by the
commissioner or such other official to the treasurer of his county, city, or
town.

F. In any action on application for correction under &#xA7; 58.1-3980, if so
requested by the applicant, the commissioner or other such official shall state
in writing the facts and law supporting the action on such application and mail
a copy of such writing to the applicant at his last known address.

HISTORY: Code 1950, § 58-1142; 1956, c. 598; 1958, c. 585; 1960, c. 547; 1974,
c. 362; 1975, c. 257; 1977, c. 99; 1980, c. 657; 1982, c. 332; 1984, c. 675;
1995, c. 108; 1998, c. 529; 1999, cc. 624, 631, 677; 2020, cc. 240, 644; 2022,
c. 286.