58.1-1826 - Action of court. - Virginia Statutes

§ 58.1-1826. Action of court.

If the court is satisfied that the applicant is erroneously or improperlyassessed with any taxes, or that an action with respect to a transferredcredit or other tax attribute is erroneous, and that the erroneous assessmentor action was not caused by the willful failure or refusal of the applicantto furnish the Department with the necessary information, as required by law,the court may order that the assessment or action be corrected. If theassessment exceeds the proper amount, the court may order that the applicantbe exonerated from the payment of so much as is erroneously or improperlycharged, if not already paid and, if paid, that it be refunded to him. If theassessment is less than the proper amount, the court shall order that theapplicant pay the proper taxes and to this end the court shall be clothedwith all the powers and duties of the authority which made the assessmentcomplained of as of the time when such assessment was made and all the powersand duties conferred by law upon such authority between the time suchassessment was made and the time such application is heard. The court mayorder that any amount which has been improperly collected be refunded to suchapplicant. A copy of any order made under this section or § 58.1-1827correcting an erroneous or improper assessment shall be certified by theclerk of the court to the Tax Commissioner.

(Code 1950, § 58-1134; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1985, c.221; 2006, c. 342; 2008, c. 549.)