58.1-3385 - Commissioner to make changes ordered; when order exonerates taxpayer.
§ 58.1-3385. Commissioner to make changes ordered; when order exoneratestaxpayer.
The commissioner of the revenue shall make on his land book the changes soordered by the board and, if such changes affect the land book for the thencurrent year and such land book has been then completed, the commissioner ofthe revenue may for that year make a supplemental assessment in case of anincrease in valuation. In case of a decrease in valuation, the order of theboard shall entitle the taxpayer to an exoneration from so much of theassessment as exceeds the proper amount, if the taxes have not been paid byhim and, in case the taxes have been paid, to a refund of so much thereof asis erroneous.
(Code 1950, § 58-910; 1984, c. 675.)