58.1-3989 - Remedy applicable upon general reassessments; all changes to be certified to commissioners. - Virginia Statutes

§ 58.1-3989. Remedy applicable upon general reassessments; all changes to becertified to commissioners.

Sections 58.1-3984 through 58.1-3988, insofar as they apply to real estate,shall be construed to include assessments made at a general reassessment, andthe remedy therein provided shall be available to any person assessed at suchgeneral reassessment although no taxes may have been extended on the basis ofsuch assessment at the time the application is filed. Whenever a correctionof a real estate assessment is ordered by a court, whether such assessmentwas made at a general reassessment or not, the clerk of the court shallcertify to the proper commissioner of the revenue and treasurer the changesmade by the court so that they may note such changes on the land assessmentbooks.

(Code 1950, § 58-1151; 1984, c. 675.)