Introduced in House Passed House Introduced in Senate Passed Senate Became Law
01/07/2020     01/07/2020  

Refunds of local taxes; authority of treasurer.

Increases from $2,500 to $5,000 the maximum amount at which the governing body of a locality may authorize its treasurer to approve and issue a refund of taxes paid as a result of an erroneous tax assessment.

Date Version PDF TXT
01/07/2020 House: Prefiled and ordered printed; offered 01/08/20 20103787D Open

            

2020 SESSION

    20103787D
    HOUSE BILL NO. 773
    Offered January 8, 2020
    Prefiled January 7, 2020
    A BILL to amend and reenact � 58.1-3981 of the Code of Virginia, relating to refunds of local taxes; authority of treasurer.
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    Patrons-- LaRock and Cole, M.L.
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    Referred to Committee on Finance
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    Be it enacted by the General Assembly of Virginia:

    1. That � 58.1-3981 of the Code of Virginia is amended and reenacted as follows:

    58.1-3981. Correction by commissioner or other official performing his duties.

    A. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to � 58.1-3918 or in the ordinance authorized by � 58.1-3916, or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $2,500 $5,000 as a result of an erroneous assessment.

    B. If the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition from the taxpayer. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue.

    C. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition from the taxpayer.

    D. An error in the valuation of property subject to the rollback tax imposed under � 58.1-3237 for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.

    E. A copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city or town. When an unpaid erroneous assessment of real estate is corrected under this section and such real estate has been sold at a delinquent land sale, the commissioner or such other official making such correction shall certify a copy of such correction to the clerk of the circuit court of his county or city; and such clerk shall note such correction in the delinquent land book opposite the entry of the tract or lot for the year or years for which such correction is made.

    F. In any action on application for correction under � 58.1-3980, if so requested by the applicant, the commissioner or other such official shall state in writing the facts and law supporting the action on such application and mail a copy of such writing to the applicant at his last known address.

    Picture Name From Date Type
    David A. LaRock R-Richmond Sponsor
    Mark L. Cole R-Richmond Cosponsor
    Date Branch Action
    01/07/2020 House House: Prefiled and ordered printed; offered 01/08/20 20103787D
    01/07/2020 House House: Referred to Committee on Finance
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