reglab/housing_qa huggingface dataset:
VA Code § 58.1-3987 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3987. Action of court

If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as required by law, the court may order that the assessment be corrected and that the applicant be exonerated from the payment of so much as is erroneously charged, if not already paid. If the tax has been paid, the court shall order that it be refunded to the taxpayer, with interest at the rate provided by § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section.If, in the opinion of the court, any property is valued for taxation at more than fair market value, the court may reduce the assessment to what in its opinion based on the evidence is the fair market value of the property involved. If, in the opinion of the court, the assessment be less than fair market value, the court shall order it increased to what in its opinion is the fair market value of the property involved and shall order that the applicant pay the proper taxes.For the purpose of reducing or increasing the assessment and adjusting the taxes the court shall have all the powers and duties of the authority which made the assessment complained of, as of the time when such assessment was made, and all powers and duties conferred by law upon such authority between the time such assessment was made and the time such application is heard.Code 1950, § 58-1148; 1975, c. 257; 1984, c. 675; 1999, c. 631.
VA Code § 58.1-3988 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3988. Effect of order

An order of exoneration under § 58.1-3987, when delivered to the tax-collecting officer, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court shall compel the tax collecting officer, to refund to the applicant the amount specified in the order.Code 1950, § 58-1150; 1984, c. 675.
VA Code § 58.1-3989 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3989. Remedy applicable upon general reassessments; all changes to be certified 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, and the remedy therein provided shall be available to any person assessed at such general reassessment although no taxes may have been extended on the basis of such assessment at the time the application is filed. Whenever a correction of a real estate assessment is ordered by a court, whether such assessment was made at a general reassessment or not, the clerk of the court shall certify to the proper commissioner of the revenue and treasurer the changes made by the court so that they may note such changes on the land assessment books.Code 1950, § 58-1151; 1984, c. 675.
VA Code § 58.1-3990 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3990. Refunds of local taxes erroneously paid

The governing body of any city or county may provide by ordinance for the refund of any local taxes or classes of taxes erroneously paid. If such ordinance be passed, and the commissioner of the revenue is satisfied that he has erroneously assessed any applicant with any local taxes, he shall certify to the tax-collecting officer the amount erroneously assessed. If the taxes have not been paid, the applicant shall be exonerated from payment of so much thereof as is erroneous, and if such taxes have been paid, the tax-collecting officer or his successor in office shall refund to the applicant the amount erroneously paid, together with any penalties and interest paid thereon.When the commissioner of the revenue who made the erroneous assessment has been succeeded by another person, such person shall have the same authority as the commissioner making the original erroneous assessment provided he makes diligent investigation to determine that the original assessment was erroneously made and certifies thereto to the local tax-collecting officer and to his local governing body.No refund shall be made in any case when application therefor was made more than three years after the last day of the tax year for which such taxes were assessed; that however, if any tax is declared to be unconstitutional by a court of competent jurisdiction, the governing body may grant a refund of such tax hereunder to all taxpayers, for those years to which the court proceeding was applicable.Code 1950, § 58-1152.1; 1958, c. 71; 1960, c. 547; 1974, c. 362; 1976, c. 690; 1977, c. 99; 1978, c. 789; 1979, c. 517; 1984, c. 675.
VA Code § 58.1-3992 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3992. (Effective until January 1, 2022) Appeal

Any locality or taxpayer aggrieved by the action of a court of record under this article may appeal to the Supreme Court.1984, c. 675.
VA Code § 58.1-3992 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3992. (Effective January 1, 2022) Appeal

Any locality or taxpayer aggrieved by the action of a court of record under this article may appeal to the Supreme Court.1984, c. 675.
VA Code § 58.1-3993 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3993. No injunctions against assessment or collection of taxes

No suit for the purpose of restraining the assessment or collection of any local tax shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law.Code 1950, § 58-1158; 1984, c. 675.
VA Code § 58.1-3995 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3995. Effect of application for correction of assessment or appeal upon applications for local permits and licenses

A. Except as otherwise provided in subsection B, no county, city or town shall deny to any person a permit or license to which such person otherwise is entitled solely on the grounds that such person has failed to pay taxes, penalties and interest due such locality, as applicable, when and to the extent that such taxes, penalties and interest are the subject of a pending, bona fide: (i) application for correction of an assessment of taxes pursuant to § 58.1-3980; (ii) appeal of a local license tax pursuant to § 58.1-3703.1; (iii) appeal by a political subdivision pursuant to § 58.1-3982 of a correction of assessment of local taxes; (iv) appeal of a local tax or local business tax pursuant to § 58.1-3983.1; (v) an application pursuant to § 58.1-3984 for correction of a local tax or local business tax as those terms are defined in § 58.1-3983.1; or (vi) an application for correction or equalization of an assessment with respect to real property pursuant to § 58.1-3350.B. Nothing in this section shall be construed to require: (i) the issuance by a county, city or town of a local vehicle license that has been withheld pursuant to the provisions of § 46.2-752 or any subsection thereof; or (ii) the issuance by the Commissioner of Motor Vehicles of a vehicle registration or renewal of registration with respect to a vehicle as to which registration has been withheld pursuant to the provisions of subsection J of § 46.2-752.C. Nothing in this section shall be construed to limit the ability of a locality to exercise powers granted under general law, including without limitation §§ 15.2-2286 and 58.1-3700, to deny a license or permit to a taxpayer who is delinquent in the payment of taxes, penalties, or interest and who does not have presently pending a bona fide application or appeal enumerated in subsection A with respect to such taxes, penalties, or interest.2004, c. 902.
VA Code § 58.1-4000 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4000. Short title

This article shall be known and may be cited as the "Virginia Lottery Law."1987, c. 531; 2020, cc. 1218, 1256.
VA Code § 58.1-4001 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4001. Establishment of state lottery

This chapter establishes a lottery to be operated by the Commonwealth which will produce revenue consonant with the probity of the Commonwealth and the general welfare of its people, to be used for the public purpose.1987, c. 531.
VA Code § 58.1-4002 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4002. Definitions

As used in this chapter, unless the context requires a different meaning:"Board" means the Virginia Lottery Board established by this chapter."Casino gaming" or "game" means baccarat, blackjack, twenty-one, poker, craps, dice, slot machines, roulette wheels, Klondike tables, punchboards, faro layouts, numbers tickets, push cards, jar tickets, or pull tabs and any other activity that is authorized by the Board as a wagering game or device under Chapter 41 (§ 58.1-4100 et seq.). "Casino gaming" or "game" includes on-premises mobile casino gaming."Department" means the independent agency responsible for the administration of the Virginia Lottery pursuant to this article and sports betting pursuant to Article 2 (§ 58.1-4030 et seq.)."Director" means the Director of the Virginia Lottery."Lottery" or "state lottery" means the lottery or lotteries established and operated pursuant to this chapter."On-premises mobile casino gaming" means casino gaming offered by a casino gaming operator at a casino gaming establishment using a computer network of both federal and nonfederal interoperable packet-switched data networks through which the casino gaming operator may offer casino gaming to individuals who have established an on-premises mobile casino gaming account with the casino gaming operator and who are physically present on the premises of the casino gaming establishment, as authorized by regulations promulgated by the Board."Sports betting" means placing wagers on sporting events as such activity is regulated by the Board."Ticket courier service" means a service operated for the purpose of purchasing Virginia Lottery tickets on behalf of individuals located within or outside the Commonwealth and delivering or transmitting such tickets, or electronic images thereof, to such individuals as a business-for-profit delivery service."Voluntary exclusion program" means a program established by the Board pursuant to § 58.1-4015.1 that allows individuals to voluntarily exclude themselves from engaging in the activities described in subdivision B 1 of § 58.1-4015.1 by placing their name on a voluntary exclusion list and following the procedures set forth by the Board.1987, c. 531; 2014, c. 225; 2016, c. 461; 2020, cc. 1197, 1218, 1248, 1256.
VA Code § 58.1-4003 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4003. Virginia Lottery established

Notwithstanding the provisions of Article 1 (§ 18.2-325 et seq.) of Chapter 8 of Title 18.2 or any other provision of law, there is hereby established as an independent agency of the Commonwealth, exclusive of the legislative, executive or judicial branches of government, the Virginia Lottery, which shall include a Director and a Virginia Lottery Board for the purpose of operating a state lottery.1987, c. 531; 2014, c. 225.
VA Code § 58.1-4004 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4004. Membership of Board; appointment; terms; vacancies; removal; expenses

A. The Board shall consist of seven members, all of whom shall be citizens and residents of the Commonwealth and all of whom shall be appointed by and serve at the pleasure of the Governor, subject to confirmation by a majority of the members elected to each house of the General Assembly if in session when the appointment is made, and if not in session, then at its next succeeding session. At least one member shall be a law-enforcement officer, and at least one member shall be a certified public accountant authorized to practice in the Commonwealth. Prior to the appointment of any Board members, the Governor shall consider the political affiliation and the geographic residence of the Board members. The members shall be appointed for terms of five years. The members shall annually elect one member as chairman of the Board.B. Any vacancy on the Board occurring for any reason other than the expiration of a term shall be filled for the unexpired term in the same manner as the original term.C. The members of the Board shall receive such compensation as provided in § 2.2-2813, shall be subject to the requirements of such section, and shall be allowed reasonable expenses incurred in the performance of their official duties.D. Before entering upon the discharge of their duties, the members of the Board shall take an oath that they will faithfully and honestly execute the duties of the office during their continuance therein and they shall give bond in such amount as may be fixed by the Governor, conditioned upon the faithful discharge of their duties. The premium on such bond shall be paid out of the Virginia Lottery Fund.E. No member of the Board shall:1. Have any direct or indirect financial, ownership, or management interest in any gaming activities, including any casino gaming operation, charitable gaming, pari-mutuel wagering, or lottery.2. Receive or share in, directly or indirectly, the receipts or proceeds of any gaming activities, including any casino gaming operation, charitable gaming, pari-mutuel wagering, or lottery.3. Have an interest in any contract for the manufacture or sale of gaming devices, the conduct of any gaming activity, or the provision of independent consulting services in connection with any gaming establishment or gaming activity.1987, c. 531; 2004, c. 630; 2014, c. 225; 2020, cc. 1197, 1248.
VA Code § 58.1-4005 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4005. Appointment, qualifications and salary of Director

A. The Department shall be under the immediate supervision and direction of a Director, who shall be a person of good reputation, particularly as to honesty and integrity, and shall be subject to a thorough background investigation conducted by the Department of State Police prior to appointment. The Director shall be appointed by and serve at the pleasure of the Governor, subject to confirmation by a majority of the members elected to each house of the General Assembly if in session when the appointment is made, and if not in session, then at its next succeeding session. The Director shall receive a salary as provided in the general appropriations act.B. The Director shall devote his full time to the performance of his official duties and shall not be engaged in any other profession or occupation.C. Before entering upon the discharge of his duties, the Director shall take an oath that he will faithfully and honestly execute the duties of his office during his continuance therein and shall give bond in such amount as may be fixed by the Governor, conditioned upon the faithful discharge of his duties. The premium on such bond shall be paid out of the Virginia Lottery Fund.1987, c. 531; 2014, c. 225.
VA Code § 58.1-4007.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4007.1. Lottery tickets to bear telephone number for compulsive gamblers

All lottery tickets printed after July 1, 1997, shall bear a toll-free telephone number for "Gamblers Anonymous" or other organization which provides assistance to compulsive gamblers.1997, cc. 64, 118; 1998, c. 201; 1999, c. 736.
VA Code § 58.1-4008 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4008. Employees of the Department; background investigations of employees

All persons employed by the Department shall be fingerprinted before, and as a condition of, employment. These fingerprints shall be submitted to the Federal Bureau of Investigation for a National Criminal Records search and to the Department of State Police for a Virginia Criminal History Records search. All board members, officers and employees of any vendor to the Department of lottery on-line or instant ticket goods or services working directly on a contract with the Department for such goods or services shall be fingerprinted, and such fingerprints shall be submitted to the Federal Bureau of Investigation for a National Criminal Records search conducted by the chief security officer of the Virginia Lottery. A background investigation shall be conducted by the chief security officer of the Virginia Lottery on every applicant prior to employment by the Department. However, all division directors of the Virginia Lottery and employees of the Virginia Lottery performing duties primarily related to security matters shall be subject to a background investigation report conducted by the Department of State Police prior to employment by the Department. The Department of State Police shall be reimbursed by the Virginia Lottery for the cost of investigations conducted pursuant to this section or § 58.1-4005. No person who has been convicted of a felony, bookmaking or other forms of illegal gambling, or of a crime involving moral turpitude shall be employed by the Department or on contracts with vendors described in this section.1987, c. 531; 1989, c. 478; 1992, c. 449; 2004, c. 555; 2014, c. 225.
VA Code § 58.1-4010 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4010. Authority of persons licensed as lottery sales agents; annual fee

A. Notwithstanding any other provision of law, any person licensed as provided in this chapter is hereby authorized to act as a lottery sales agent.B. The rules and regulations of the lottery shall provide for an initial licensing fee and an annual license review fee to be collected from each lottery sales agent. Such fee, as promulgated by rule and regulation of the Board, shall be designed to recover all or such portion of the installation and annual operational costs borne by the Department in providing services to the agent.1987, c. 531; 2004, c. 630.
VA Code § 58.1-4011 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4011. Meaning of "gross receipts."

A. Notwithstanding the provisions of Chapter 37 (§ 58.1-3700 et seq.) or § 58.1-4025 relating to local license taxes, the term "gross receipts" as used in Chapter 37 shall include only the compensation actually paid to a licensed sales agent as provided by rule or regulation adopted by the Board consistent with the provisions of subdivision A 11 of § 58.1-4007.B. Unless otherwise provided by contract, any person licensed as a lottery agent who makes rental payments for the business premises on which state lottery tickets are sold on the basis of retail sales shall have that portion of rental payment based on sales of state lottery tickets or shares computed on the basis of the compensation received as a lottery agent from the Virginia Lottery.1987, c. 531; 2014, c. 225.
VA Code § 58.1-4012 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4012. Suspension and revocation of licenses

The Director may suspend, revoke, or refuse to renew, after notice and a hearing, any license issued pursuant to this chapter. Such license may, however, be temporarily suspended by the Director without prior notice, pending any prosecution, hearing or investigation, whether by a third party or by the Director. A license may be suspended, revoked or refused renewal by the Director for one or more of the following reasons:1. Failure to properly account for lottery tickets received or the proceeds of the sale of lottery tickets;2. Failure to file a bond if required by the Director or to comply with instructions and rules and regulations of the Department concerning the licensed activity, especially with regard to the prompt payment of claims;3. Conviction of any offense referenced in subsection C of § 58.1-4009 subsequent to licensure;4. Failure to file any return or report, to keep records or to pay any fees or other charges required by this chapter;5. Any act of fraud, deceit, misrepresentation or conduct prejudicial to public confidence in the Commonwealth lottery;6. If the number of lottery tickets sold by the lottery sales agent is insufficient to meet administrative costs and public convenience is adequately served by other licensees;7. A material change, since issuance of the license, with respect to any matters required to be considered by the Director under this chapter; or8. Other factors established by Department regulation.1987, c. 531; 1992, c. 449.
VA Code § 58.1-4013 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 40 - Virginia Lottery Law; Sports Betting|§ 58.1-4013. Right to prize not assignable; exceptions

A. No right of any person to a prize drawn shall be assignable, except that: (i) payment of any prize drawn may be paid according to the terms of a deceased prize winner's beneficiary designation or similar form filed with the Department or to the estate of a deceased prize winner who has not completed such a form; (ii) the prize to which the winner is entitled may be paid to a person pursuant to an appropriate judicial order; and (iii) payment of any prize drawn may be paid in accordance with the provisions of § 58.1-4020.1. Payments made according to the terms of a deceased prize winner's beneficiary designation or similar form filed with the Department are effective by reason of the contract involved and this statute and are not to be considered as testamentary or subject to Chapter 4 (§ 64.2-400 et seq.) of Title 64.2. The Director shall be discharged of all liability upon payment of a prize pursuant to this section.B. Investments of prize proceeds made by the Department to fund the payment of an annuitized prize are to be held in the name of the Department or the Commonwealth and not in the name of the prize winner. Any claim of a prize winner to a future payment remains inchoate until the date the payment is due under Department regulations.C. Except as provided in Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 and this chapter, no lottery prize or installment thereof may be subject to garnishment or to a lien of any kind until such prize or installment thereof has been paid or distributed.D. Whenever the Department or the Director is or may be named as a party in any proceeding instituted by or on behalf of one or more persons who claim ownership of a winning lottery ticket, prize, share or portion thereof for the purpose of determining the ownership or right to such ticket, prize, share or portion thereof, the Director may voluntarily pay or tender the prize, share or portion thereof into the circuit court where the action is filed, or may be ordered to do so by the court, and shall thereupon be discharged from all liability as between the claimants of such ticket, prize, share or portion thereof without regard to whether such payment was made voluntarily or pursuant to a court order.Nothing in this section shall be deemed to constitute a waiver of the sovereign immunity of the Commonwealth or to authorize any attachment, garnishment, or lien against the prize, share or portion thereof paid into the court except as permitted by subsection C.1987, c. 531; 1992, c. 449; 1995, c. 423; 2003, c. 924.