Bill Text: VA HB570 | 2010 | Regular Session | Prefiled
Bill Title: Real property tax assessments; appeals.
Spectrum: Moderate Partisan Bill (Republican 9-2)
Status: (Engrossed - Dead) 2010-03-08 - Senate: Passed by indefinitely in Finance (9-Y 5-N) [HB570 Detail]
Download: Virginia-2010-HB570-Prefiled.html
10103914D Patrons-- Iaquinto, Albo, Armstrong, Athey, Cole, Hugo, Joannou, Kilgore, Knight and Lingamfelter Be it enacted by the General Assembly of Virginia: 1. That §58.1-3379 of the Code of Virginia is amended and reenacted as follows: §58.1-3379. Hearing complaints and equalizing assessments. A. The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city.
§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 proceeding the burden of proof shall be
upon the . The proceedings 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 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.
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