23VAC10-500-800. Appeal to the circuit court; Generally.
A. Following an order made by the Tax Commissioner, the taxpayer or the local assessing officer may file an appeal to the circuit court pursuant to § 58.1-3984 of the Code of Virginia. The burden shall be on the appealing party to show that the ruling of the Tax Commissioner is erroneous.
B. Neither the Tax Commissioner nor the Department of Taxation shall be made a party to the appeal merely because the Tax Commissioner has issued a final determination.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.
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