Bill Text: VA HB1416 | 2015 | Regular Session | Prefiled
Bill Title: Real property tax assessment; appeal to circuit court.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-02-10 - Left in Courts of Justice [HB1416 Detail]
Download: Virginia-2015-HB1416-Prefiled.html
15101546D Be it enacted by the General Assembly of Virginia: 1. That §58.1-3984 of the Code of Virginia is amended and reenacted as follows: §58.1-3984. Application to court to correct erroneous assessments of local levies generally. A. Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law (including, but not limited to, as provided under (i) §15.2-717 and (ii) §3 of Chapter 261 of the Acts of Assembly of 1936 (which was continued in effect by §58-769 of the Code of Virginia; and now continued in effect by §58.1-3260), as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly), (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner's final determination under §58.1-3703.1 A 5 or §58.1-3983.1 D, or (d) within one year from the date of the final determination under §58.1-3981, whichever is later, apply for relief to the circuit court of the county or city wherein such assessment was made. The application shall be before the court when it is filed in the clerk's office. In such proceedings, except for proceedings seeking relief from real property taxes, the burden of proof shall be upon the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has been made. All proceedings pursuant to this section shall be conducted as an action at law before the court, sitting without a jury. The county or city attorney, or if none, the attorney for the Commonwealth, shall defend the application. B. In circuit court proceedings to seek relief from real
property taxes, However, in any appeal of the assessment of residential
property filed by a taxpayer as an owner of real property containing less than
four residential units, the assessing officer shall give the required written
notice to the taxpayer, or his duly authorized representative, under subsection
E of §58.1-3331, and, upon written request, shall provide the taxpayer or his
duly authorized representative copies of the assessment records set out in
subsections A, B, and C of §58.1-3331 pertaining to the assessing officer's
determination of fair market value of the property under appeal. A written
request by the taxpayer or his duly authorized representative shall be made
following the filing of the appeal to circuit court and no later than 45 days
prior to trial, unless otherwise provided by an order of the court before which
the appeal is pending. Provided the written request is made in accordance with
this section or any applicable court order, the assessing officer shall provide
such records within 15 days of the written request to the taxpayer or his duly
authorized representative. If the assessing officer fails to do so, the
assessing officer shall present the following into evidence prior to the
presentation of evidence by the taxpayer at the hearing: (i) copies of the
assessment records maintained by the assessing officer under §58.1-3331, (ii)
testimony that explains the methodologies employed by the assessing officer to
determine the assessed value of the property, and (iii) testimony that states
that the assessed value was arrived at in accordance with generally accepted
appraisal practices, procedures, rules, and standards as prescribed by
nationally recognized professional appraisal organizations such as the
International Association of Assessing Officers (IAAO) and applicable Virginia
law relating to valuation of property. C. The presumptions, burdens, and standards set out in subsection B shall not be construed to change or have any effect upon the presumptions, burdens, and standards applicable to applications for the correction of erroneous assessments of any local tax other than real property taxes. D. In the event it comes or is brought to the attention of the commissioner of the revenue of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981, the commissioner of the revenue shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers. |