CHAPTER 325

An Act to amend and reenact § 58-754 of the Code of Virginia, relating to
appeal from certain findings of the Commissioner of the Division of
Motor Vehicles.

(S 128]
Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:
hae That § 58-754 of the Code of Virginia be amended and reenacted as
ollows:
§ 58-754. 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 reports, the examination of records or
any other matter wherein the findings are in the discretion of the Com-
missioner may * within ninety days from the date thereof, but not there-
after, file a petition of appeal from such assessment, order or décision, 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 Commissioner at the time of the filing
of the same in the aforesaid court, and the original shall show by certificate
the date of mailing such copy to the Commissioner. In any proceeding
under this section the assessment by the Commissioner made under § 58-747
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 is authorized to enter judgment against
such person for the amount of the 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 decision 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 Commis-
sioner shall have an appeal! as of right to the Supreme Court of Appeals
of Virginia.