Instructions & Application to Apply
for an Administrative Appeal
of Local Mobile Property
In accordance with the State Code of Virginia,
§58.1-3983.1(B), effective January 1, 2005, refer
to the below definition and instructions to complete
an application for administrative appeal of local
Local Mobile Property is defined as boats, campers,
recreational vehicles, trailers and airplanes.
taxpayer who reasonably believes that the assessment
of any Local Mobile Property is in error must
apply to the Commissioner of the Revenue. The
application for review must be made within one
year from the date of assessment, or one year
from the last day of the tax year, whichever is
request for review must contain the following:
A. Name and address of taxpayer and taxpayer Social
B. If the applicant is different
from the taxpayer, name and address of applicant
and a power of
or letter of representation
C. Copy of the notice of assessment
D. A statement why the taxpayer
believes the assessment is erroneous. The statement
include facts, issues and authority the taxpayer
believes supports his opinion
E. Statement of relief the
is within the discretion of the Commissioner of
the Revenue to determine whether a conference
will be beneficial in reviewing the application.
Any conference will be informal without adhering
to rules or procedure established for adversarial
proceedings. You need not have legal counsel present
although if you elect to do so or if you elect
to include any representatives or attendees, you
must notify the Commissioner of the Revenue in
advance. If you arrive at the meeting with representatives
and have not provided advance notice the meeting
may, at the option of the Commissioner of the
Revenue, be rescheduled.
Commissioner of the Revenue may require submission
of additional information or documents as deemed
necessary to properly evaluate the application.
ninety days of receipt of the complete timely
filed application, the Commissioner of the Revenue
will thoroughly review and analyze the application
and notify, in writing, the taxpayer of the determination.
Should the Commissioner of the Revenue need to
extend the period of time in which to consider
the application, due to its complexity, the taxpayer
will be notified, in writing, of the expected
date that a determination will be rendered.
further information on the appeal process call
(276)328-3556; Fax (276)328-6937; E-mail; or write to:
Commissioner of the Revenue
P. O. Box 1278
Wise, VA 24293-1278
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