Chapter 3.55
REFUNDS OF TAXES

Sections:

3.55.010    Refunds of local taxes erroneously paid.

3.55.020    Interest on erroneous assessments.

3.55.010 Refunds of local taxes erroneously paid.

(1) If the commissioner of revenue is satisfied that he or she has erroneously assessed any applicant with any local taxes, the commissioner shall certify to the treasurer the amount erroneously assessed. If the taxes have not been paid, the applicant shall be exonerated from so much thereof as is erroneous, and if such taxes have been paid, the treasurer or his successor in office shall refund to the applicant the amount erroneously paid, together with any penalty and interest paid thereon.

(2) When the commissioner of 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 or she makes diligent investigation to determine that the original assessment was erroneously made and certifies thereto to the local treasurer and the Staunton city council.

(3) Any person who believes an erroneous assessment has been made to his or her taxes may apply to the commissioner of revenue in writing stating sufficient detail to enable the commissioner to evaluate such claim.

(4) Local taxes subject to relief hereunder shall include all local taxes imposed by the city of Staunton under the provisions of the Staunton City Code and the ordinance amending and restating the ordinance imposing taxes on persons and property and imposing license taxes enacted as of January 1, 1976, as amended.

(5) Notwithstanding the foregoing, however, no refund shall be made hereunder 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. In the event, however, that any tax is declared to be unconstitutional by a court of competent jurisdiction, the city council for the city of Staunton may grant a refund of such tax to all taxpayers, for those years to which the court proceeding was applicable.

(6) This section shall not apply to any tax collected by the city of Staunton which is paid over by the city to state or federal authority. (Code 1985, § 12-213; Ord. 10-25-90; Ord. 3-14-91, § C).

3.55.020 Interest on erroneous assessments.

Any refund made pursuant to this chapter shall be repaid with interest on the amount determined to have been erroneously paid. Such interest shall be at the same rate that the city of Staunton charges for interest upon delinquent taxes and shall run from the date such taxes were required to be paid or were paid, whichever is later. “Interest” as used herein does not include any penalty for late payment. (Code 1985, § 12-214; Ord. 10-25-90; Ord. 3-14-91, § C).