58.1-3961 - Assessment not invalid unless rights prejudiced by error.
§ 58.1-3961. Assessment not invalid unless rights prejudiced by error.
No assessment of property, other than real property, shall be invalid becauseof any error, omission or irregularity by the commissioner of the revenue orother assessing officer in charging such property in the personal property orother tax book, unless it is shown by the person contesting any suchassessment that such error, omission or irregularity has operated toprejudice his rights.
(1995, c. 239.)