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2002 SESSION

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HB 318 Taxation; local business tax appeals.

Introduced by: William J. Howell | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Taxation; local business tax appeals. Extends the time for taxpayers seeking initial review of the assessment of business taxes by the local assessing officer from 90 days to one year from the last day of the tax year for which such assessment is made or from the date of such an assessment. In addition, any taxpayer whose application for a correction of assessment has been denied may apply within 90 days to the Tax Commissioner for correction. The bill also permits a taxpayer to seek review from the Tax Commissioner without a final determination from the local assessing officer if the taxpayer's application for correction to the local assessing officer has been pending for more than two years without a final determination.


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