58.1-2676 - Action of Supreme Court thereon. - Virginia Statutes

§ 58.1-2676. Action of Supreme Court thereon.

If the Supreme Court determines that the assessment or tax is excessive, itshall reduce the same or if it is insufficient, it shall increase the same.Unless the taxes so assessed or ascertained were paid under protest, whendue, the Court, if it disallows the claim, on the appeal of the taxpayer,shall, in upholding the assessment, give judgment against such taxpayer forthe taxes so assessed and ascertained and for a sum, by way of damages, equalto interest at the rate of one percent a month upon the amount of the taxesfrom the time the same were payable.

If the decision is in favor of the taxpayer, in whole or in part, appropriaterelief shall be granted, including the right to recover any excess of taxesthat have been paid, with legal interest thereon and with the costs incurredby such taxpayer, from the Commonwealth or local authorities, or both, as thecase may be, the judgment to be enforceable by mandamus or other properprocess issuing from the Court.

If the decision be in favor of the Commonwealth or of any county, city ortown, appropriate relief shall be granted and enforced by mandamus or otherproper process issuing from the Court.

The Court may, when deemed proper so to do, return the case to the Commissionfor further proceedings, either by way of hearing or for appropriate remedy.

(Code 1950, § 58-680; 1984, c. 675.)