Source: https://www.richmondsunlight.com/bill/2010/hb570/fulltext/
Timestamp: 2018-04-21 15:01:16
Document Index: 777555519

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 15', '§ 3', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

Richmond Sunlight » HB570: Real property tax assessments; appeals.
HB570E
HOUSE BILL NO. 570 House Amendments in [ ] ? February 3, 2010 A BILL to amend and reenact ?? 58.1-3379 and 58.1-3984 of the Code of Virginia, relating to real property tax assessments; appeals.
Patron Prior to Engrossment--Delegate Iaquinto
1. That ? [ ? ] 58.1-3379 [ and 58.1-3984 ] of the Code of Virginia [ is are ] amended and reenacted as follows:
? 58.1-3379. Hearing complaints and equalizing assessments.
C B. The burden of proof shall be upon the assessor when a taxpayer seeking seeks relief to show that because the property in question is valued at more than its fair market value, that the assessment is not uniform in its application, or that the assessment is otherwise not equalized. In order to receive relief, the taxpayer must produce substantial evidence that the valuation determined by the assessor is erroneous and was not arrived at in accordance with generally accepted appraisal practice. Mistakes of fact, including computation, that affect the assessment shall be deemed not to be in accordance with generally accepted appraisal practice.
D C. The commissioner of the revenue or other local assessing officer of such county or city shall, when requested, attend the meetings of the board, without additional compensation, and shall call the attention of the board to such inequalities in real estate assessments in his county or city as may be known to him.
E D. Every board of equalization may go upon and inspect any real estate subject to adjustment or equalization by it.
F E. The burdens and standards set out in subsections subsection B and C shall apply in hearings before the board and nothing contained in this section shall be construed to change or have any effect upon the burdens and standards applicable to applications to correct erroneous assessments filed with circuit courts pursuant to ?? 58.1-3984 through 58.1-3987.
? 58.1-3984. Application to court to correct erroneous assessments of local levies generally.
A. Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law (including, but not limited to, as provided under (i) ? 15.2-717 and (ii) ? 3 of Chapter 261 of the Acts of Assembly of 1936 (which was continued in effect by ? 58-769 of the Code of Virginia; and now continued in effect by ? 58.1-3260), as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly), (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner's final determination under ? 58.1-3703.1 A 5 or ? 58.1-3983.1 D, or (d) within one year from the date of the final determination under ? 58.1-3981, whichever is later, apply for relief to the circuit court of the county or city wherein such assessment was made. The application shall be before the court when it is filed in the clerk's office. In such proceeding the burden of proof shall be upon the taxpayer county or city to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal valid or legal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has been made. The proceedings shall be conducted as an action at law before the court, sitting without a jury. The county or city attorney, or if none, the attorney for the Commonwealth, shall defend the application.
B. In the event it comes or is brought to the attention of the commissioner of the revenue of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under ? 58.1-3981, the commissioner of the revenue shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.
HOUSE BILL NO. 570 Offered January 13, 2010 Prefiled January 12, 2010 A BILL to amend and reenact §§ 58.1-3379 and 58.1-3984 of the Code of Virginia, relating to real property tax assessments; appeals.
1. That § 58.1-3379 of the Code of Virginia is amended and reenacted as follows:
CB. The burden of proof shall be upon the assessor when a taxpayer seeking seeks relief to show that because the property in question is valued at more than its fair market value, that the assessment is not uniform in its application, or that the assessment is otherwise not equalized. In order to receive relief, the taxpayer must produce substantial evidence that the valuation determined by the assessor is erroneous and was not arrived at in accordance with generally accepted appraisal practice. Mistakes of fact, including computation, that affect the assessment shall be deemed not to be in accordance with generally accepted appraisal practice.
DC. The commissioner of the revenue or other local assessing officer of such county or city shall, when requested, attend the meetings of the board, without additional compensation, and shall call the attention of the board to such inequalities in real estate assessments in his county or city as may be known to him.
ED. Every board of equalization may go upon and inspect any real estate subject to adjustment or equalization by it.
FE. The burdens and standards set out in subsections subsection B and C shall apply in hearings before the board and nothing contained in this section shall be construed to change or have any effect upon the burdens and standards applicable to applications to correct erroneous assessments filed with circuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
A. Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law (including, but not limited to, as provided under (i) § 15.2-717 and (ii) § 3 of Chapter 261 of the Acts of Assembly of 1936 (which was continued in effect by § 58-769 of the Code of Virginia; and now continued in effect by § 58.1-3260), as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly), (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner's final determination under § 58.1-3703.1 A 5 or § 58.1-3983.1 D, or (d) within one year from the date of the final determination under § 58.1-3981, whichever is later, apply for relief to the circuit court of the county or city wherein such assessment was made. The application shall be before the court when it is filed in the clerk's office. In such proceeding the burden of proof shall be upon the taxpayer county or city to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal valid or legal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has been made
. The proceedings shall be conducted as an action at law before the court, sitting without a jury. The county or city attorney, or if none, the attorney for the Commonwealth, shall defend the application.
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