ARTICLE I. IN GENERAL
Sec. 21-7.3.
Administrative refunds.
Upon application by a
taxpayer, if the commissioner of revenue is satisfied that he or she has
erroneously assessed any tax, and the assessment has been paid, the
treasurer may, pursuant to the provisions of section 58.1-3981, Code of
Virginia, refund such portion of the tax, together with any interest and
penalty thereon, erroneously assessed, up to $2,500, with the consent of and
upon the written certification of the commissioner of revenue and county
attorney that such tax was erroneously assessed. Such refunds shall be
subject to such limitations as may otherwise be established by law. Interest
shall be paid on such refunds as required by section 58.1-3981, Code of
Virginia except that no interest shall be paid on any refund if the amount
of the refund is ten dollars ($10.00) or less, or if the refund is the
result of proration pursuant to section 21-7.4 of this chapter. No refund in
excess of $2,500 shall be issued without the approval of the Board of
Supervisors. The treasurer shall deduct from any such refund any amount owed
by the applicant to the County, and shall apply such amount to payment of
the tax owed. (Effective July 1, 2000)
(Ord. No. O99-10,
6/2/99; Ord. No. 00-7, 6/20/00)
|