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2005 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-2670 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-2670. Application to Commission or Department for review.
Any taxpayer, the Commonwealth or any county, city or town
aggrieved by any action of the Commission in the ascertainment of, or the
assessment for taxation of, the value of any property of any public service corporation
or company assessed by the Commission, or in the ascertainment of any
tax upon any company or corporation of its property, at any time within three
months after receiving a certified copy of such assessment of value or tax, may
apply to the Commission for a review and correction of any specified item or
items thereof after which date the Commission shall have no authority under
this section or any other provision of law to receive any application or
complaint concerning the assessment of value or tax. Such application shall
be in a form prescribed by the Commission and shall set forth with
reasonable certainty the item or items, of which a review and correction are
sought, and the grounds of the complaint. The application shall also be verified
by affidavit.
Any company or governmental entity aggrieved by any assessment for taxation of the value of any property by the Department of Taxation may apply to the Department or the Circuit Court of the City of Richmond, Division I, for correction of any such tax valuation or assessment, under Chapter 18 (§ 58.1-1800 et seq.) of this title. The Department and the court are hereby empowered to correct the valuation or assessment, and the requirement of such sections shall apply to corrections hereunder, mutatis mutandis.