§ 40-227. Application to court to correct erroneous assessments of local levies generally.

(a)

Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law, (i) within three (3) years from the last day of the tax year for which any such assessment is made, (ii) within one (1) year from the date of the assessment, or (iii) within one (1) year from the date of the tax commissioner's final determination under section 23-8.2 or section 40-226.3, or (iv) within one (1) year from the date of the final determination under section 40-221, whichever is later, apply for relief to the Circuit Court of the City of Newport News. The application shall be before the court when it is filed in the clerk's office. In such proceeding, except as may be provided by section 23-8.3 and section 40-226.6, the burden of proof shall be upon the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic and willful discrimination has been made. The proceedings shall be conducted as an action at law before the court, sitting without a jury. The city attorney shall defend the application.

(b)

In the event it comes or is brought to the attention of the commissioner of the revenue that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under this article, the commissioner of the revenue shall apply to the Newport News Circuit Court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.

(Ord. No. 5382-00; Ord. No. 6255-06, § 1)

(Ord. No. 5382-00; Ord. No. 6255-06, § 1)