58.1-2673 - Correction after hearing or investigation; proceedings for enforcement. - Virginia Statutes

§ 58.1-2673. Correction after hearing or investigation; proceedings forenforcement.

If, from the evidence introduced at such hearing or its own investigations,the Commission is of opinion that the assessment or tax is excessive, itshall reduce the same or if it is insufficient, it shall increase the same.If the decision of the Commission is in favor of the taxpayer, in whole or inpart, appropriate relief shall be granted, including the right to recoverfrom the Commonwealth or local authorities, or both, as the case may be, anyexcess of taxes that may have been paid. The order of the Commission shall beenforced by mandamus, or other proper process, issuing from the Commission.

(Code 1950, § 58-675; 1984, c. 675.)