Sec. 36-176. Refunds of local levies erroneously paid.
(a) Any local levies or classes of levies within the meaning of Title 58.1, Code of Virginia (1950), as amended, erroneously paid shall be refunded to the taxpayer as hereinafter provided. If the commissioner of the revenue is satisfied that he has erroneously assessed any applicant with any local levies as provided in Sections 58.1-3981, Code of Virginia, as amended, he shall certify to the city collector the amount erroneously assessed. If the levies have not been paid, the applicant shall be exonerated from payment of so much thereof as is erroneous, and if such levies have been paid, the city collector or his successor in office shall refund to the applicant the amount erroneously paid, together with any penalties and interest paid thereon; provided, however, that no such refund, including penalties and interest, shall exceed the sum of one thousand dollars ($1,000.00).
(b) Erroneously paid taxes refunded under the provisions of this section shall be repaid with interest at the same rate imposed by the city for delinquent taxes; provided, however, if such erroneous payments were in any way due to the fault or negligence of the taxpayer no interest shall be paid on the refund of the erroneously paid taxes. Such interest shall run from the date such taxes were required to be paid or were paid, whichever is later.
(c) When the commissioner of the revenue who made the assessment has been succeeded by another person, such person shall have the same authority as the commissioner making the original erroneous assessment, provided he makes diligent investigation to determine that the original assessment was erroneously made and certifies thereto to the city collector and to the city council.
(d) No refund shall be made in any case when application therefor was made more than three (3) years after the last day of the tax year for which such taxes were assessed. (Tax Code 1941, § 128.1; Ord. of 11-14-78; Ord. of 3-13-79; Ord. No. O-89-049, § 1, 2-28-89; Ord No. O-05-091, 7-12-05, eff. 1-1-06)
Last updated date: 10/23/2006 4:15:21 PM