§ 58.1-2673. Correction after hearing or investigation; proceedings for enforcement
If, from the evidence introduced at such hearing or its own investigations, the Commission is of opinion that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. If the decision of the Commission is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover from the Commonwealth or local authorities, or both, as the case may be, any excess of taxes that may have been paid. The order of the Commission shall be enforced by mandamus, or other proper process, issuing from the Commission.
(Code 1950, § 58-675; 1984, c. 675.)
Sections: Previous 58.1-2663 58.1-2664 58.1-2665 58.1-2670 58.1-2670.1 58.1-2671 58.1-2672 58.1-2673 58.1-2674 58.1-2674.1 58.1-2675 58.1-2676 58.1-2680 58.1-2681 58.1-2682 NextLast modified: April 3, 2009