CHAPTER 630

An Act to amend and reenact § 58-1145 of the Code of Virginia, relating
to application to court to correct erroneous assessment of local taxes;

burden of proof on taxpayer.
[H 1144]
Approved April 4, 1968

Be it enacted by the General Assembly of Virginia:

1. That § 58-1145 of the Code of Virginia be amended and reenacted
as follows:

§ 58-1145. Application to court to correct erroneous assessments of
local levies generally.—Any person assessed with county or city levies or
other local taxes on real estate, aggrieved by any such assessment, may,
unless otherwise specially provided by law, within two years from the
thirty-first day of December of the year in which any such assessment
is made, and any person assessed with local levies on personal property
or a local license tax, aggrieved thereby, may, within one year from the
thirty-first day of December of the year in which such assessment is made,
apply for relief to the circuit court of the county or any city court of
record of the city wherein such assessment was made. In such proceeding
the burden of proof shall be upon the taxpayer to show that the property
in question is assessed at more than its fair market value or that the
assessment is not uniform in its application, or if the court in its discretion
finds the ends of justice would be met by making an adjustment, but it
shall not be necessary for the taxpayer to show that intentional, systematic
and willful discrimination has been made.

In the event zt comes or is brought to the attention of the commis-
sioner of revenue of the locality that the assessment on a parcel of real
estate is improper or is based on obvious error and should be corrected
in order that the ends of justice may be served, the commissioner shall
apply to the appropriate court, in the manner herein provided for relief
of the taxpayer. Such application may include a petition for relief for any
of several taxpayers.