{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2675.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2675.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2675.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2675.html"}],"law_id":371400,"edition_id":2,"section_id":371400,"structure_id":52881,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","history":"Code 1950, \u00a7 58-679; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675.","full_text":"Any taxpayer, the Commonwealth or any county, city, or town aggrieved by any assessment or ascertainment of taxes by the Commission, after having proceeded before the Commission as provided in this article, may appeal from any final order or action of the Commission to the Supreme Court, as a matter of right, within the time and in the manner provided by law for appeals generally from the Commission to the Supreme Court.\n\n","order_by":null,"text":{"0":{"id":1385185,"text":"Any taxpayer, the Commonwealth or any county, city, or town aggrieved by any assessment or ascertainment of taxes by the Commission, after having proceeded before the Commission as provided in this article, may appeal from any final order or action of the Commission to the Supreme Court, as a matter of right, within the time and in the manner provided by law for appeals generally from the Commission to the Supreme Court.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52881,"edition_id":2,"name":"Administrative and Judicial Review of Assessment and Tax","identifier":"7","label":"article","depth":4,"order_by":5,"parent_id":52875,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:16","date_modified":"2026-08-02 12:36:06","permalink":{"id":1483263,"object_type":"structure","relational_id":52881,"identifier":"7","token":"58.1\/II\/26\/7","url":"\/58.1\/II\/26\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371394,"structure_id":52881,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","url":"\/58.1-2670\/","token":"58.1\/II\/26\/7\/58.1-2670","metadata":false},{"id":371393,"structure_id":52881,"section_number":"58.1-2670.1","catch_line":"Application to court to correct erroneous local assessment ratio","url":"\/58.1-2670.1\/","token":"58.1\/II\/26\/7\/58.1-2670.1","metadata":false},{"id":371395,"structure_id":52881,"section_number":"58.1-2671","catch_line":"Setting for hearing and notice to adverse parties","url":"\/58.1-2671\/","token":"58.1\/II\/26\/7\/58.1-2671","metadata":false},{"id":371396,"structure_id":52881,"section_number":"58.1-2672","catch_line":"Review on motion of Commission","url":"\/58.1-2672\/","token":"58.1\/II\/26\/7\/58.1-2672","metadata":false},{"id":371397,"structure_id":52881,"section_number":"58.1-2673","catch_line":"Correction after hearing or investigation; proceedings for enforcement","url":"\/58.1-2673\/","token":"58.1\/II\/26\/7\/58.1-2673","metadata":false},{"id":371399,"structure_id":52881,"section_number":"58.1-2674","catch_line":"Notice to Commonwealth","url":"\/58.1-2674\/","token":"58.1\/II\/26\/7\/58.1-2674","metadata":false},{"id":371398,"structure_id":52881,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","url":"\/58.1-2674.1\/","token":"58.1\/II\/26\/7\/58.1-2674.1","metadata":{"court_decisions":{"0":{"name":"Level 3 Communications v. STATE CORP. COM'N","case_number":"102043","citation":"710 S.E.2d 474","date":"2011-06-09","url":"https:\/\/www.courtlistener.com\/opinion\/1058015\/level-3-communications-v-state-corp-comn\/","abstract":" .\u202f.\u202f. 710 S.E.2d 474 (2011) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":371400,"structure_id":52881,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","metadata":false},{"id":371401,"structure_id":52881,"section_number":"58.1-2676","catch_line":"Action of Supreme Court thereon","url":"\/58.1-2676\/","token":"58.1\/II\/26\/7\/58.1-2676","metadata":false}],"previous_section":{"id":371398,"structure_id":52881,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","url":"\/58.1-2674.1\/","token":"58.1\/II\/26\/7\/58.1-2674.1","metadata":{"court_decisions":{"0":{"name":"Level 3 Communications v. STATE CORP. COM'N","case_number":"102043","citation":"710 S.E.2d 474","date":"2011-06-09","url":"https:\/\/www.courtlistener.com\/opinion\/1058015\/level-3-communications-v-state-corp-comn\/","abstract":" .\u202f.\u202f. 710 S.E.2d 474 (2011) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},"next_section":{"id":371401,"structure_id":52881,"section_number":"58.1-2676","catch_line":"Action of Supreme Court thereon","url":"\/58.1-2676\/","token":"58.1\/II\/26\/7\/58.1-2676","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2675\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1983, chapter 570; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483293,"object_type":"law","relational_id":371400,"identifier":"58.1-2675","token":"58.1\/II\/26\/7\/58.1-2675","url":"\/58.1-2675\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","dublin_core":{"Title":"Appeals to Supreme Court","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2675","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any <span class=\"dictionary\">taxpayer<\/span>, the Commonwealth or any county, city, or town aggrieved by any assessment or ascertainment of taxes by the Commission, after having proceeded before the Commission as provided in this article, may <span class=\"dictionary\">appeal<\/span> from any <span class=\"dictionary\">final order<\/span> or action of the Commission to the Supreme <span class=\"dictionary\">Court<\/span>, as a matter of right, within the time and in the manner provided by <span class=\"dictionary\">law<\/span> for <span class=\"dictionary\">appeals<\/span> generally from the Commission to the Supreme <span class=\"dictionary\">Court<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAPPEALS TO SUPREME COURT (\u00a7 58.1-2675)\n\nAny taxpayer, the Commonwealth or any county, city, or town aggrieved by any\nassessment or ascertainment of taxes by the Commission, after having proceeded\nbefore the Commission as provided in this article, may appeal from any final\norder or action of the Commission to the Supreme Court, as a matter of right,\nwithin the time and in the manner provided by law for appeals generally from the\nCommission to the Supreme Court.\n\nHISTORY: Code 1950, \u00a7 58-679; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c.\n675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}