CHAPTER 533

An Act to amend and reenact § 58-1141, as amended, of the Code of
Virginia, relating to the limitation in time for applying for relief of
erroneous assessments of local levies generally. rH 668)

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

1. That § 58-1141, as amended, 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 * five 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.

§§ 58-1141 to 58-1144 shall also apply to unpaid erroneous assess-
ments 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.