Any person aggrieved by the assessment or the valuation of real estate for purposes of this chapter may apply to the commissioner of the revenue or other assessing officer for correction thereof pursuant to § 58.1-3981. Any person aggrieved by the decision of such officer may appeal to the appropriate circuit court of the county or city, as provided in § 58.1-3984.
Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444; 1982, c. 641; 1984, c. 675.
Structure Code of Virginia
Chapter 34 - Payments in Lieu of Real Property Taxation
§ 58.1-3400. Service charge on certain real property
§ 58.1-3401. Valuation of property; calculation of service charge
§ 58.1-3402. Exemptions from service charge
§ 58.1-3403. Property owned by the Commonwealth
§ 58.1-3404. Notice to Governor; notice to institution of higher education
§ 58.1-3405. Service charge on real property exempted by international law or treaty, etc.
§ 58.1-3406. Apportionment of payments received from Tennessee Valley Authority in lieu of taxes