58.1-3990 - Refunds of local taxes erroneously paid. - Virginia Statutes

§ 58.1-3990. Refunds of local taxes erroneously paid.

The governing body of any city or county may provide by ordinance for therefund of any local taxes or classes of taxes erroneously paid. If suchordinance be passed, and the commissioner of the revenue is satisfied that hehas erroneously assessed any applicant with any local taxes, he shall certifyto the tax-collecting officer the amount erroneously assessed. If the taxeshave not been paid, the applicant shall be exonerated from payment of so muchthereof as is erroneous, and if such taxes have been paid, the tax-collectingofficer or his successor in office shall refund to the applicant the amounterroneously paid, together with any penalties and interest paid thereon.

When the commissioner of the revenue who made the erroneous assessment hasbeen succeeded by another person, such person shall have the same authorityas the commissioner making the original erroneous assessment provided hemakes diligent investigation to determine that the original assessment waserroneously made and certifies thereto to the local tax-collecting officerand to his local governing body.

No refund shall be made in any case when application therefor was made morethan three years after the last day of the tax year for which such taxes wereassessed; that however, if any tax is declared to be unconstitutional by acourt of competent jurisdiction, the governing body may grant a refund ofsuch tax hereunder to all taxpayers, for those years to which the courtproceeding was applicable.

(Code 1950, § 58-1152.1; 1958, c. 71; 1960, c. 547; 1974, c. 362; 1976, c.690; 1977, c. 99; 1978, c. 789; 1979, c. 517; 1984, c. 675.)