CHAPTER 598

An Act to amend and reenact § 58-1142 of the Code of Virginia, relating
to correction of erroneous assessments of local levi [H 383]

Approved March 31, 1956

Be it enacted by the General Assembly of Virginia:

1. é That, § 58-1142 of the Code of Virginia be amended and reenacted
as follows:

§ 58-1142. If such commissioner of the revenue, or other official
performing the duties imposed on commissioners of the revenue under
this title, be satisfied that he has erroneously assessed such applicant with
any such levy, * as aforesaid, the commissioner * or other official 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 * if not paid into the treasury of the county or
city; and if paid, the governing body of the county or city shall, upon the
certificate of the commissioner or other official with consent of the town,
city or Commonwealth's Attorney that such assessment was erroneous,
direct the treasurer of the county or city to refund the excess to the
taxpayer. If the assessment be less than the proper amount, the commis-
sioner or other official shall assess such applicant with the proper amount.
A copy of any correction made under this section shall be certified by the
commissioner * or other official to the treasurer of his county or the
treasurer or city collector of his city. The provisions of this section relat-
os Be the exoneration or refund of taxes or levies shall not apply in cities
whose charters make other provision for the exoneration or refund of
erroneous assessments of taxes or levies.