§ 58.1-2670. Application to Commission or Department for review.
Any taxpayer, the Commonwealth or any county, city or town aggrieved by anyaction of the Commission in the ascertainment of, or the assessment fortaxation of, the value of any property of any corporation or company assessedby the Commission, or in the ascertainment of any tax upon any company orcorporation of its property, at any time within three months after receivinga certified copy of such assessment of value or tax, may apply to theCommission for a review and correction of any specified item or items thereofafter which date the Commission shall have no authority under this section orany other provision of law to receive any application or complaint concerningthe assessment of value or tax. Such application shall be in a formprescribed by the Commission and shall set forth with reasonable certaintythe item or items, of which a review and correction are sought, and thegrounds of the complaint. The application shall also be verified by affidavit.
Any company or governmental entity aggrieved by any assessment for taxationof the value of any property by the Department of Taxation may apply to theDepartment or the Circuit Court of the City of Richmond, Division I, forcorrection of any such tax valuation or assessment, under Chapter 18 (§58.1-1800 et seq.) of this title. The Department and the court are herebyempowered to correct the valuation or assessment, and the requirement of suchsections shall apply to corrections hereunder, mutatis mutandis.
(Code 1950, § 58-672; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675;1990, c. 146; 2000, c. 368; 2005, c. 21.)
§ 58.1-2670. Application to Commission or Department for review.
Any taxpayer, the Commonwealth or any county, city or town aggrieved by anyaction of the Commission in the ascertainment of, or the assessment fortaxation of, the value of any property of any corporation or company assessedby the Commission, or in the ascertainment of any tax upon any company orcorporation of its property, at any time within three months after receivinga certified copy of such assessment of value or tax, may apply to theCommission for a review and correction of any specified item or items thereofafter which date the Commission shall have no authority under this section orany other provision of law to receive any application or complaint concerningthe assessment of value or tax. Such application shall be in a formprescribed by the Commission and shall set forth with reasonable certaintythe item or items, of which a review and correction are sought, and thegrounds of the complaint. The application shall also be verified by affidavit.
Any company or governmental entity aggrieved by any assessment for taxationof the value of any property by the Department of Taxation may apply to theDepartment or the Circuit Court of the City of Richmond, Division I, forcorrection of any such tax valuation or assessment, under Chapter 18 (§58.1-1800 et seq.) of this title. The Department and the court are herebyempowered to correct the valuation or assessment, and the requirement of suchsections shall apply to corrections hereunder, mutatis mutandis.
(Code 1950, § 58-672; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675;1990, c. 146; 2000, c. 368; 2005, c. 21.)
§ 58.1-2670. Application to Commission or Department for review.
Any taxpayer, the Commonwealth or any county, city or town aggrieved by anyaction of the Commission in the ascertainment of, or the assessment fortaxation of, the value of any property of any corporation or company assessedby the Commission, or in the ascertainment of any tax upon any company orcorporation of its property, at any time within three months after receivinga certified copy of such assessment of value or tax, may apply to theCommission for a review and correction of any specified item or items thereofafter which date the Commission shall have no authority under this section orany other provision of law to receive any application or complaint concerningthe assessment of value or tax. Such application shall be in a formprescribed by the Commission and shall set forth with reasonable certaintythe item or items, of which a review and correction are sought, and thegrounds of the complaint. The application shall also be verified by affidavit.
Any company or governmental entity aggrieved by any assessment for taxationof the value of any property by the Department of Taxation may apply to theDepartment or the Circuit Court of the City of Richmond, Division I, forcorrection of any such tax valuation or assessment, under Chapter 18 (§58.1-1800 et seq.) of this title. The Department and the court are herebyempowered to correct the valuation or assessment, and the requirement of suchsections shall apply to corrections hereunder, mutatis mutandis.
(Code 1950, § 58-672; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675;1990, c. 146; 2000, c. 368; 2005, c. 21.)
