58.1-3986 - Correction of double assessments; time for filing. - Virginia Statutes

§ 58.1-3986. Correction of double assessments; time for filing.

When it is shown to the satisfaction of the court that there has been adouble assessment in any case, one of which assessments is proper and theother erroneous, and that a proper single tax has been paid thereon, thecourt may order such erroneous assessment to be corrected and grant redresstherefor, whether such erroneously assessed tax has been paid or not, eventhough the application for such relief or redress be not made to the courtwithin the time hereinbefore required.

(Code 1950, § 58-1147; 1981, c. 178; 1982, c. 359; 1984, c. 675.)