58.1-3982 - Appeal by locality. - Virginia Statutes

§ 58.1-3982. Appeal by locality.

Any county, city, town or other political subdivision of this Commonwealth,aggrieved by any such correction made by a commissioner of the revenue underthe preceding section (§ 58.1-3981), may, through its county, city or townattorney, or if none, its attorney for the Commonwealth, within six monthsfrom the date such correction is certified by the commissioner of the revenueto such treasurer or city collector, apply to any court of record of thecounty or city for a review of the action of such commissioner. At leasttwenty-one days before the hearing on such application notice thereof shallbe given the commissioner of the revenue.

(Code 1950, § 58-1143; 1984, c. 675.)