Va. Code Ann. § 24.2-953.6
B. The appeal shall be adjudicated by the State Board in a public hearing. The State Board shall develop procedures for the conduct of such hearing. At least 10 days prior to such hearing, the State Board shall send notice by certified mail to any person whose petitions of appeal will be reviewed at such hearing. Notice shall include the time, date, and place of the hearing.
Consideration on appeal shall be limited to whether the petition and any supporting documents submitted by the petitioner establish (i) facts of circumstances present within a reasonable amount of time of the filing deadline that made filing or requesting an extension impracticable or (ii) an administrative error in the assessment of the penalty.
2025, c. 360.