Chap. 285.—An ACT to amend and re-enact section 413 of the Tax Code of Vir-
ginia, relating to correction by commissioner of revenue of erroneous assess-
ments of certain local levies and licenses and State and local capitation taxes.

| [H B 210]
Approved March 24, 1932

1. Be it enacted by the general assembly of Virginia, That section
four hundred and thirteen of the Tax Code of Virginia, be amended
and re-enacted so as to read as follows:

Section 413. Commissioner of the revenue may correct unpaid
erroneous assessments of certain local levies; review.—Any person,
firm or corporation assessed by a commissioner of the revenue with
local levies on tangible personal property, machinery and tools or mer-
chants’ capital, or a local license tax or local or State capitation tax,
aggrieved by any such assessment, may at any time before the pay-
ment of such assessment (provided such time be within one year from
the thirty-first day of December of the year in which such assessment
is made), apply to the commissioner of the revenue who made the
assessment for a correction thereof. If such commissioner of the
revenue be satisfied that he has erroneously assessed such applicant
with any such levies, not paid, as aforesaid, the commissioner of the
revenue shall correct such assessment. If the assessment exceeds
the proper amount, the commissioner shall exonerate the applicant
from the payment of so much as is erroneously charged, but if the
assessment be less than the proper amount, the commissioner shall
assess such applicant with the proper amount. A copy of any correc-
tion made under this section shall be certified by the commissioner of
the revenue to the treasurer of his county, or the treasurer or city
collector of his city.

This section shall also apply to unpaid erroneous assessments of
real estate provided the error sought to be corrected in any case was
made by the commissioner of the revenue to whom the application is
made.

Any county, city, town or other political subdivision of this State,
aggrieved by any such correction made by a commissioner of the rev-
enue under this section, may, through its attorney for the Common-
wealth, or city attorney in any city having such an attorney, within six
months from the date such correction is certified by the commissioner
of the revenue to such treasurer or city collector, apply to any court of
record of the county or city for a review of the action of such com-
missioner. At least five days before the hearing on such application,
notice thereof shall be given the commissioner of the revenue. The
court on such hearing shall enter such order as to it may seem proper
on the law and the facts.

The remedy granted by this section 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 assess-
ments of the classes described in this section, and application may be
made to the proper court irrespective of whether such applicant has or
has not tl:eretofore made application to the commissioner of the rev-
enue fer the correction of any such assessment.