CHAPTER 585

AN ACT to amend and reenact §§ 58-1141 and 58-1142, as amended, of the
Code of Virginia, relating to the correction of erroneous assessments
of local levies.

[S 215]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:
1. That §§ 58-1141 and 58-1142, 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 or other official performing the duties imposed on
commissioners of the revenue under this title 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 assess-
ment, may, * within five years from the thirty-first day of December of
the year in which such assessment is made, apply to the commissioner of
oe revenue or such other official who made the assessment for a correction

ereof.

§§ 58-1141 to 58-1144 shall also apply to * erroneous assessments of
real estate if the error sought to be corrected in any case was made by
ili commissioner of the revenue or such other official to whom the applica-

ion is made.

§ 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 such other official shall correct
such assessment. If the assessment exceeds the proper amount, the com-
missioner or such other official 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 such other official with
consent of the town, city or Commonwealth’s attorney that such assess-
ment was erroneous, direct the treasurer of the county or city to refund
the excess to the taxpayer, provided such time be within two years from
the thirty-first day of December of the year in which such assessment was
made. If the assessment be less than the proper amount, the commissioner
or such 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 such other official to the treasurer of his county or the
treasurer or city collector of his city; provided, however, that when an
unpaid erroneous assessment of real estate is corrected under this section
and such real estate has been sold at a delinquent land sale, the commis-
sioner or such other official making such correction shall certify a copy of
such correction to the clerk of the circuit court of his county or to the clerk
of the court in whose office deeds are admitted to record in his city, as the
case may be; and such clerk shall note such correction in the Delinquent
Land Book opposite the entry of the tract or lot for the year or years for
which such correction is made. * No refund of a State capitation tax shall
be made under this section.