                                 CODE OF VIRGINIA

REMEDY NOT TO AFFECT RIGHT TO APPLY TO COURT (§ 58.1-3983)

The remedy granted by the three preceding sections (§§ 58.1-3980 through
58.1-3982) shall be in addition to the right of any taxpayer to apply within the
time prescribed by law to the proper court as provided by law for the correction
of erroneous assessments of the classes described in such sections. Application
may be made to the proper court whether or not such applicant has theretofore
made application to the commissioner of the revenue for the correction of any
such assessment.

HISTORY: Code 1950, § 58-1144; 1984, c. 675.