58.1-3983 - Remedy not to affect right to apply to court.

§ 58.1-3983. Remedy not to affect right to apply to court.

The remedy granted by the three preceding sections (§§ 58.1-3980 through58.1-3982) shall be in addition to the right of any taxpayer to apply withinthe time prescribed by law to the proper court as provided by law for thecorrection of erroneous assessments of the classes described in suchsections. Application may be made to the proper court whether or not suchapplicant has theretofore made application to the commissioner of the revenuefor the correction of any such assessment.

(Code 1950, § 58-1144; 1984, c. 675.)