                                 CODE OF VIRGINIA

REFUNDS OF LOCAL TAXES ERRONEOUSLY PAID (§ 58.1-3990)

The governing body of any city or county may provide by ordinance for the refund
of any local taxes or classes of taxes erroneously paid. If such ordinance be
passed, and the commissioner of the revenue is satisfied that he has erroneously
assessed any applicant with any local taxes, he shall certify to the
tax-collecting officer the amount erroneously assessed. If the taxes have not
been paid, the applicant shall be exonerated from payment of so much thereof as
is erroneous, and if such taxes have been paid, the tax-collecting officer or
his successor in office shall refund to the applicant the amount erroneously
paid, together with any penalties and interest paid thereon.
		When the commissioner of the revenue who made the erroneous 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 local tax-collecting officer and to his local
governing body.
		No refund shall be made in any case when application therefor was made more
than three years after the last day of the tax year for which such taxes were
assessed; that however, if any tax is declared to be unconstitutional by a court
of competent jurisdiction, the governing body may grant a refund of such tax
hereunder to all taxpayers, for those years to which the court proceeding was
applicable.

HISTORY: 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.