Correction of Assessments, Remedies and Refunds

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This is Article 5 of the Code of Virginia, titled “Correction of Assessments, Remedies and Refunds.” It is part of Chapter 39 “Enforcement, Collection, Refunds, Remedies and Review of Local Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 17 laws.

It’s comprised of the following 17 sections.

§ 58.1-3980	Application to commissioner of the revenue or other official for correction
§ 58.1-3981	Correction by commissioner or other official performing his duties
§ 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 local levies generally
§ 58.1-3985	Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
§ 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 to be certified to commissioners
§ 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§ 58.1-3991	Repealed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 appeal upon applications for local permits and licenses