58.1-2672 - Review on motion of Commission. - Virginia Statutes

§ 58.1-2672. Review on motion of Commission.

At any time within three months after a taxpayer receives the certified copyof any such assessment of value or tax, the Commission may of its own motion,after not less than ten days' notice to the taxpayer and to the Commonwealthand each county, city and town whose revenue is affected by the item or itemsto be reviewed and an opportunity given to such parties to introducetestimony with reference thereto, review and correct any specified item oritems of such assessment of value or tax, as to which it may have cause tobelieve that an error may have been made.

(Code 1950, § 58-674; 1984, c. 675.)