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2004 SESSION

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HB 1078 Taxes, local; appeal for correction of assessment.

Introduced by: Harry J. Parrish | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local taxes; appeals. Permits any taxpayer who is aggrieved by the assessment of any local tax to appeal such assessment to the Tax Commissioner for a determination of the issue. Either party may appeal the determination of the Tax Commissioner to the circuit court, and the locality must suspend all collection activity on the tax as long as the court has jurisdiction of the matter, unless the locality shows to the satisfaction of the court that: collection would be seriously jeopardized by delay; or that the locality is likely to prevail on the merits of the case because the taxpayer's application is (i) not well grounded in fact; (ii) not warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the collection of the revenue, or to create needless cost to the locality from the litigation; or (iv) otherwise frivolous.


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