Hurst v. Ballard

I agree that a defect in a jurisdictional requirement is not “a mere defect, irregularity or omission” within the contemplation of the curative provisions of Code § 16.1-114.* I disagree, however, *369with the majority’s holding that the writ tax requirement is jurisdictional.

At one time it was. Former Code § 16.1-112 provided that “if the writ tax ... be not so paid within 30 days . . . the appeal shall thereupon stand dismissed and the judgment shall become final. . . .” This statute was replaced in 1972 by Code § 16.1-107. Acts 1972, c. 585. The new statute no longer requires summary dismissal…