23VAC10-500-715: Appeal to the Tax Commissioner; time limitations

A. The taxpayer has 90 days from the date of the local assessing officer's Final Local Determination to file an Appeal to the Tax Commissioner. The address is:

Appeals and Rulings

Virginia Department of Taxation

Post Office Box 27203

Richmond, Virginia 23261-7203

B. The Tax Commissioner may permit an extension of this period for good cause shown.

C. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the local assessing officer are notified that a longer period will be required.