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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-800

Appeal to the circuit court; Generally

Official textlaw.lis.virginia.gov

# A.

Following an order made by the Tax Commissioner, the taxpayer or the local assessing officer may file an appeal to the circuit court pursuant to § 58.1-3984 of the Code of Virginia. The burden shall be on the appealing party to show that the ruling of the Tax Commissioner is erroneous.

# B.

Neither the Tax Commissioner nor the Department of Taxation shall be made a party to the appeal merely because the Tax Commissioner has issued a final determination.

Last amended: Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

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