If a notice of intent has been filed with the Tax Commissioner, the Tax Commissioner shall give written notice to the local assessing officer and to the taxpayer of the taxpayer's failure to file an Appeal to the Tax Commissioner within the time provided for in the BPOL Regulations (23VAC10-500-10 et seq.).
23 Va. Admin. Code § 10-500-730
Statutory Authority
§ 58.1-3701 of the Code of Virginia.