Any locality or taxpayer aggrieved by the action of a court of record under this article may appeal to the Court of Appeals.

Terms Used In Virginia Code 58.1-3992

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1

1984, c. 675; 2021, Sp. Sess. I, c. 489.