CHAPTER 488

An Act to amend and reenact § 58-838, as amended, of the Code of Virginia,
relating to assessing certain personal property by commissioners of
the revenue.

[S 136]

Approved April 5, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 58-838, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-838. * If any * taxpayer * liable to * file a return * of any of
the subjects of taxation mentioned in this chapter neglects or refuses to
file the same for any year within the time prescribed, the commissioner of
the revenue shall, from the best information * he can obtain, enter the fair
market value of such property and assess the same as if it had been reported
to him. Notwithstanding the provisions of law for relief from erroneous
assessments, any assesment made as aforesaid shall not be subject to
correction by such commissioner or any court on the application of such
taxpayer.

*