§ 58.1-3992. Appeal
Any locality or taxpayer aggrieved by the action of a court of record under this article may appeal to the Court of Appeals. 1984, c. 675; 2021, Sp. Sess. I, c. 489.
§ 58.1-3993. No injunctions against assessment or collection of taxes
No suit for the purpose of restraining the assessment or collection of any local tax shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law. Code 1950, § 58-1158; 1984, c. 675.
§ 58.1-3991. Repealed
Repealed by Acts 1999, c. 631, cl. 2.
§ 58.1-3989. Remedy applicable upon general reassessments; all changes to be certified to commissioners
Sections 58.1-3984 through 58.1-3988, insofar as they apply to real estate, shall be construed to include assessments made at a general reassessment, and the remedy therein provided shall be available to any person assessed at such general reassessment although no taxes may have been extended on the basis of such assessment at the time the […]
§ 58.1-3990. Refunds of local taxes erroneously paid
The governing body of any city or county may provide by ordinance for the refund of any local taxes or classes of taxes erroneously paid. If such ordinance be passed, and the commissioner of the revenue is satisfied that he has erroneously assessed any applicant with any local taxes, he shall certify to the tax-collecting […]
§ 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
Section 58.1-3984 shall not apply to applications for correction of assessments for local improvements provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2 of this Code or the charter of any city or town. Code 1950, § 58-1145.1; 1964, c. 469; 1984, c. 675.
§ 58.1-3986. Correction of double assessments; time for filing
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 […]
§ 58.1-3987. Action of court
If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as required by law, the court may order that the assessment be corrected and that the […]
§ 58.1-3988. Effect of order
An order of exoneration under § 58.1-3987, when delivered to the tax-collecting officer, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court shall compel the tax collecting officer, to refund to the applicant the amount specified in the […]
§ 58.1-3983. Remedy not to affect right to apply to court
The remedy granted by the three preceding sections (§§ 58.1-3980 through 58.1-3982) shall be in addition to the right of any taxpayer to apply within the time prescribed by law to the proper court as provided by law for the correction of erroneous assessments of the classes described in such sections. Application may be made […]