§ 40-226.3. Administrative appeal to tax commissioner.  


Latest version.
  • (a)

    Any person whose administrative appeal to the commissioner of the revenue or other assessing official pursuant to section 40-226.1 has been denied in whole or in part may appeal the determination of the commissioner of the revenue or other assessing official by filing an appeal with the tax commissioner and serving a copy of the appeal upon the commissioner of the revenue or other assessing official within ninety (90) days of the date of the determination of the commissioner of the revenue or other assessing official. The appeal shall include a copy of the written determination of the commissioner of the revenue or other assessing official that is challenged, together with a statement of the facts and grounds upon which the taxpayer relies.

    (b)

    The tax commissioner shall determine whether he has jurisdiction to hear the appeal within thirty (30) days of receipt of the taxpayer's appeal.

    (c)

    If the tax commissioner determines that he has jurisdiction, he shall provide the commissioner of the revenue or other assessing official with an opportunity to respond to the appeal and permit the commissioner of the revenue or other assessing official to participate in the proceedings. The tax commissioner shall issue a determination to the taxpayer within ninety (90) days of receipt of the taxpayer's appeal, unless the taxpayer and the commissioner of the revenue or other assessing official are notified that a longer period will be required. Such longer period of time shall not exceed sixty (60) days, and the tax commissioner shall notify the affected parties of the reason necessitating the longer period of time. If the tax commissioner is unable to issue a determination within the sixty-day extension period due to the failure of an affected party to supply the tax commissioner with necessary information, the tax commissioner shall certify this fact in writing prior to the expiration of the extension period. The tax commissioner shall then issue his determination within sixty (60) days of receipt of such necessary information.

    (d)

    The appeal shall be treated as an application pursuant to State Code § 58.1-1821, and the tax commissioner may issue an order correcting such assessment of such property pursuant to State Code § 58.1-1822, if the taxpayer has met the burden of proof provided in State Code § 58.1-3987.

    (e)

    The tax commissioner shall not make a determination regarding the valuation or the method of valuation of property subject to any local tax other than a local business tax.

    (Ord. No. 6254-06, § 1)

(Ord. No. 6254-06, § 1)