Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3986
Correction of double assessments; time for filing
Official textlaw.lis.virginia.gov
When it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order such erroneous assessment to be corrected and grant redress therefor, whether such erroneously assessed tax has been paid or not, even though the application for such relief or redress be not made to the court within the time hereinbefore required.
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Nearby sections (25 sections)
- 58.1-3971 · Property improperly placed on delinquent land books
- 58.1-3972 · Reserved
- 58.1-3973 · Certain land purchased in name of Commonwealth to revert to…
- 58.1-3974 · Redemption of land by owner; lien for taxes paid
- 58.1-3975 · Nonjudicial sale of tax delinquent real properties of…
- 58.1-3980 · Application to commissioner of the revenue or other…
- 58.1-3981 · Correction by commissioner or other official performing his…
- 58.1-3982 · Appeal by locality
- 58.1-3983 · Remedy not to affect right to apply to court
- 58.1-3983.1 · Appeals and rulings of local taxes
- 58.1-3984 · Application to court to correct erroneous assessments of…
- 58.1-3985 · Section 58.1-3984 not applicable to applications for…
- 58.1-3986 · Correction of double assessments; time for filing
- 58.1-3987 · Action of court
- 58.1-3988 · Effect of order
- 58.1-3989 · Remedy applicable upon general reassessments; all changes…
- 58.1-3990 · Refunds of local taxes erroneously paid
- 58.1-3991 · Repealed
- 58.1-3992 · Appeal
- 58.1-3993 · No injunctions against assessment or collection of taxes
- 58.1-3994 · Offers in compromise with respect to local taxes
- 58.1-3995 · Effect of application for correction of assessment or…
- 58.1-4000 · Short title
- 58.1-4001 · Establishment of state lottery
- 58.1-4002 · Definitions