CHAPTER 324
An Act to amend and reenact § 58-689 of the Code of Virginia, relating
to appeal from certain findings of the Commissioner of the Division
of Motor Vehicles.

[(S 127]

Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:

1. That § 58-689 of the Code of Virginia be amended and reenacted as
follows:

§ 58-689. Any person against whom an assessment, order or decision
of the Commissioner has been adversely rendered relating to the collection
of unreported or incorrectly or fraudulently reported taxes, the granting
or cancelling of a license, the filing of a bond, the increasing of the amount
of a bond, the changing of surety on a bond, the filing of reports, the
examination of records or any other matter wherein the findings are in
the discretion of the Commissioner may * within ninety days from the
date thereof, but not thereafter, file a petition of appeal from such assess-
ment, order or decision, in any court of record having jurisdiction in the
city or county wherein such person resides, which said courts shall have
jurisdiction thereof, with a copy of said petition being sent to the Com-
missioner at the time of the filing of the same in the aforesaid court, and
the original shall show by certificate the date of matling such copy to the
Commissioner. In any proceeding under this section the assessment by the
Commissioner made under § 58-726 shall be prima facie evidence of the
claim of the State and the burden of proof shall be upon the person to
show that the assessment was incorrect and contrary to law. Such court
1s authorized to enter judgment against such person for the amount of
taxes due. The failure on the part of any such person to appeal under
the provisions of this section shall render the assessment, order or de-
cision of the Commissioner conclusively valid and binding on such person.
From the final decision of the court of record, either the person who
petitioned the court for an appeal or the Commissioner shall have an
appeal as of right to the Supreme Court of Appeals of Virginia.