23 Va. Admin. Code § 10-500-820 - Appeal to the circuit court; suspension of collection activity
A. On receipt of a
notice of intent to file an appeal to the circuit court of an order or final
determination of the Tax Commissioner and upon payment of the amount of the tax
that is not in dispute together with any penalty and interest then due with
respect to such undisputed portion of the tax, the local officer responsible
for collection activity must further suspend collection activity while the
court retains jurisdiction unless the court, upon appropriate motion after
notice and an opportunity to be heard, determines that (i) the taxpayer's
application for judicial review is frivolous; (ii) collection would be
jeopardized by delay; or (iii) suspension of collection would cause substantial
economic hardship to the locality. For purposes of determining whether
substantial economic hardship to the locality would arise from a suspension of
collection activity, the court shall consider the cumulative effect of
then-pending appeals filed within the locality by different taxpayers that
allege common claims or theories of relief.
B. Upon a determination that the appeal is
frivolous , that collection may be jeopardized by delay, or that suspension of
collection would result in substantial economic hardship to the locality, the
court may require the taxpayer to pay the amount in dispute or a portion
thereof, or to provide surety for payment of the amount in dispute in a form
acceptable to the court.
C. No
suspension of collection activity shall be required if the appeal to the
circuit court fails to identify with particularity the amount in
dispute .
D. Collection activity
will continue to be suspended unless an appeal to the circuit court is filed
and a copy served on the local assessing officer within 30 days of filing a
notice of intent to file an appeal to the circuit court .
E. Suspension of collection activity shall
not be applicable to any appeal that is initiated by the direct filing of an
appeal to the circuit court pursuant to § 58.1-3984 of the Code of
Virginia without prior exhaustion of the right to appeal the assessment
administratively to the local assessing officer and the Tax Commissioner
pursuant to § 58.1-3703.1 of the Code of Virginia.
Notes
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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