CHAPTER 82

An Act to amend and reenact § 58-1141 of the Code of Virginia, relating
to application to commissioners of the revenue for the correction of
certain local assessments.

[S 97]

Approved February 20, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-1141 of the Code of Virginia be amended and reenacted
as follows:

§ 58-1141. Any person, firm or corporation assessed by a commis-
sioner of the revenue with local levies on tangible personal property,
machinery and tools or merchants’ capital or a local license tax or local
or State capitation tax, aggrieved by any such assessment, may at any
time before the payment of such assessment (provided such time be
within * three years 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.

Sections 58-1141 to 58-1144 shall also apply to unpaid erroneous
assessments of real estate if the error sought to be corrected in any case
was made by the commissioner of the revenue to whom the application
is Made.